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+{"en":"The company's profits increased significantly this quarter.","translation":"ارتفعت أرباح الشركة بشكل كبير هذا الربع.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Could you please provide me with the latest news updates?","translation":"هل يمكنك تزويدي بآخر تحديثات الأخبار؟","target_lang":"ar","domain":"news","complexity":"simple"}
+{"en":"The weather forecast predicts heavy rain for tomorrow.","translation":"تتوقع توقعات الطقس هطول أمطار غزيرة غدًا.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"He is a highly skilled software engineer.","translation":"إنه مهندس برمجيات ماهر للغاية.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The government announced new economic reforms to boost the economy.","translation":"أعلنت الحكومة عن إصلاحات اقتصادية جديدة لتعزيز الاقتصاد.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"Despite the challenges, the team remained optimistic and worked hard.","translation":"على الرغم من التحديات، ظل الفريق متفائلاً وعمل بجد.","target_lang":"ar","domain":"general","complexity":"moderate"}
+{"en":"The complex algorithm requires significant computational resources.","translation":"تتطلب الخوارزمية المعقدة موارد حسابية كبيرة.","target_lang":"ar","domain":"technical","complexity":"complex"}
+{"en":"The negotiations between the two countries reached a stalemate.","translation":"وصلت المفاوضات بين البلدين إلى طريق مسدود.","target_lang":"ar","domain":"news","complexity":"complex"}
+{"en":"The philosophical implications of artificial intelligence are far-reaching.","translation":"الآثار الفلسفية للذكاء الاصطناعي بعيدة المدى.","target_lang":"ar","domain":"general","complexity":"complex"}
+{"en":"Please submit your application before the deadline.","translation":"يرجى تقديم طلبك قبل الموعد النهائي.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The project requires careful planning and execution.","translation":"يتطلب المشروع تخطيطًا وتنفيذًا دقيقين.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The scientific research yielded groundbreaking results.","translation":"أسفر البحث العلمي عن نتائج رائدة.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The company is committed to sustainable practices.","translation":"تلتزم الشركة بالممارسات المستدامة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The economic downturn affected many industries.","translation":"أثر التباطؤ الاقتصادي على العديد من الصناعات.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"The artist's work reflects a deep understanding of human emotions.","translation":"يعكس عمل الفنان فهمًا عميقًا للمشاعر الإنسانية.","target_lang":"ar","domain":"general","complexity":"complex"}
+{"en":"The new regulations will have a significant impact on the industry.","translation":"ستكون للوائح الجديدة تأثير كبير على الصناعة.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The complex interplay of factors makes the situation difficult to predict.","translation":"إن التفاعل المعقد للعوامل يجعل من الصعب التنبؤ بالوضع.","target_lang":"ar","domain":"general","complexity":"complex"}
+{"en":"The development of artificial intelligence raises ethical questions.","translation":"يثير تطوير الذكاء الاصطناعي أسئلة أخلاقية.","target_lang":"ar","domain":"technical","complexity":"complex"}
+{"en":"The company's innovative approach has set a new standard in the market.","translation":"لقد وضع نهج الشركة المبتكر معيارًا جديدًا في السوق.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The historical context is crucial for understanding the events.","translation":"السياق التاريخي ضروري لفهم الأحداث.","target_lang":"ar","domain":"general","complexity":"complex"}
+{"en":"The company is planning to launch a new product next quarter.","translation":"تخطط الشركة لإطلاق منتج جديد في الربع القادم.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Effective communication is key to a successful project.","translation":"التواصل الفعال هو مفتاح نجاح المشروع.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The new regulations will impact the financial sector significantly.","translation":"ستؤث�� اللوائح الجديدة على القطاع المالي بشكل كبير.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"Despite the challenges, the team remained optimistic about the future.","translation":"على الرغم من التحديات، ظل الفريق متفائلاً بشأن المستقبل.","target_lang":"ar","domain":"general","complexity":"moderate"}
+{"en":"The algorithm efficiently sorts the data based on specific criteria.","translation":"تقوم الخوارزمية بفرز البيانات بكفاءة بناءً على معايير محددة.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The government announced new measures to stimulate the economy.","translation":"أعلنت الحكومة عن تدابير جديدة لتحفيز الاقتصاد.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"The scientist conducted a series of experiments to test the hypothesis.","translation":"أجرى العالم سلسلة من التجارب لاختبار الفرضية.","target_lang":"ar","domain":"science","complexity":"moderate"}
+{"en":"The company's commitment to sustainability is commendable.","translation":"إن التزام الشركة بالاستدامة أمر جدير بالثناء.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The complex geopolitical situation requires careful diplomacy.","translation":"يتطلب الوضع الجيوسياسي المعقد دبلوماسية حذرة.","target_lang":"ar","domain":"news","complexity":"complex"}
+{"en":"The philosophical debate explored the nature of consciousness.","translation":"ناقشت المناقشة الفلسفية طبيعة الوعي.","target_lang":"ar","domain":"philosophy","complexity":"complex"}
+{"en":"The intricate design of the building showcased architectural brilliance.","translation":"أظهر التصميم المعقد للمبنى براعة معمارية.","target_lang":"ar","domain":"architecture","complexity":"complex"}
+{"en":"The economic forecast predicted a period of slow growth.","translation":"توقع التقرير الاقتصادي فترة من النمو البطيء.","target_lang":"ar","domain":"economics","complexity":"moderate"}
+{"en":"The historical analysis revealed a pattern of recurring events.","translation":"كشف التحليل التاريخي عن نمط من الأحداث المتكررة.","target_lang":"ar","domain":"history","complexity":"complex"}
+{"en":"The technological advancements have transformed the way we live.","translation":"أحدثت التطورات التكنولوجية تحولاً في طريقة حياتنا.","target_lang":"ar","domain":"technology","complexity":"moderate"}
+{"en":"The legal proceedings were delayed due to unforeseen circumstances.","translation":"تأخرت الإجراءات القانونية بسبب ظروف غير متوقعة.","target_lang":"ar","domain":"law","complexity":"moderate"}
+{"en":"The artist's innovative techniques challenged traditional norms.","translation":"تحدت تقنيات الفنان المبتكرة الأعراف التقليدية.","target_lang":"ar","domain":"art","complexity":"complex"}
+{"en":"The company's strategic decisions will shape its future trajectory.","translation":"ستشكل القرارات الاستراتيجية للشركة مسارها المستقبلي.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The complex interplay of factors contributed to the crisis.","translation":"ساهم التفاعل المعقد للعوامل في الأزمة.","target_lang":"ar","domain":"news","complexity":"complex"}
+{"en":"The research findings have significant implications for public health.","translation":"لنتائج البحث آثار كبيرة على الصحة العامة.","target_lang":"ar","domain":"science","complexity":"moderate"}
+{"en":"The negotiations reached an impasse after weeks of discussion.","translation":"وصلت المفاوضات إلى طريق مسدود بعد أسابيع من النقاش.","target_lang":"ar","domain":"politics","complexity":"moderate"}
+{"en":"Caber offered competitive performance and quality compared to existing products or services.","translation":"قدمت شركة كابر أداءً وجودة تنافسية مقارنة بالمنتجات أو الخدمات الحالية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Traditional taxi companies overlooked Caber's disruptive innovations.","translation":"تجاهلت شركات سيارات الأجرة التقليدية ابتكارات كابر التخريبية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"This oversight gave Caber an advantage in capturing market share.","translation":"أعطى هذا الإشراف كابر ميزة في الاستحواذ على حصة السوق.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The fare charged to the passenger is ` 1,050.","translation":"الأجرة المفروضة على الراكب هي `1,050.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Caber's strategy of charging a premium for instant booking aligns with the On Demand Model.","translation":"تتماشى استراتيجية كابر المتمثلة في فرض رسوم إضافية على الحجز الفوري مع نموذج الطلب.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Caber is a privately held company with a valuation of $6.5 billion.","translation":"كابر شركة خاصة بقيمة 6.5 مليار دولار.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Customers often experienced difficulty finding a taxi during peak hours.","translation":"غالبًا ما واجه العملاء صعوبة في العثور على سيارة أجرة خلال ساعات الذروة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Caber relieved this pain by eliminating the hassle of waiting on the street.","translation":"خففت كابر هذه المعاناة من خلال القضاء على مشقة الانتظار في الشارع.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Caber alleviates this by maintaining stringent safety protocols.","translation":"تخفف كابر هذا الأمر من خلال الحفاظ على بروتوكولات السلامة الصارمة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Traditional taxi services often involved haggling and unpredictable pricing.","translation":"غالبًا ما تضمنت خدمات سيارات الأجرة التقليدية المساومة والتسعير غير المتوقع.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Caber's cashless payment options offered a secure and hassle-free payment experience.","translation":"قدمت خيارات الدفع غير النقدي من كابر تجربة دفع آمنة وخالية من المتاعب.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Passengers can pay for their rides using digital payment methods.","translation":"يمكن للركاب الدفع مقابل رحلاتهم باستخدام طرق الدفع الرقمية.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Caber catered to customer preferences by providing multiple ride options.","translation":"لبت كابر تفضيلات العملاء من خلال توفير خيارات متعددة للرحلات.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Customers expected consistent and high-quality service.","translation":"توقع العملاء خدمة متسقة وعالية الجودة.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Caber's user-friendly app interface simplified the process of booking a ride.","translation":"بسطت واجهة تطبيق كابر سهلة الاستخدام عملية حجز رحلة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Caber's competitive pricing and diverse ride options made it an affordable transportation solution.","translation":"جعلت أسعار كابر التنافسية وخيارات الركوب المتنوعة حلاً ميسور التكلفة للنقل.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"SG's adherence to its strategic vision is pivotal in maintaining its competitive advantage.","translation":"إن التزام SG برؤيتها الاستراتيجية محوري في الحفاظ على ميزتها التنافسية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"SG's robust quality control system ensures the delivery of high-quality products.","translation":"يضمن نظام مراقبة الجودة القوي لـ SG تسليم منتجات عالية الجودة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"SG is committed to keeping pace with these developments to stay competitive.","translation":"تلتزم SG بمواكبة هذه التطورات للحفاظ على قدرتها التنافسية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Social media is a significant tool in building relationships with customers.","translation":"تعد وسائل التواصل الاجتماعي أداة مهمة في بناء علاقات مع العملاء.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The processing center can purchase tea leaves from other plantation suppliers at ₹205 per kg.","translation":"يمكن لمركز المعالجة شراء أوراق الشاي من موردي المزارع الآخرين بسعر 205 روبية للكيلوغرام الواحد.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The managers of each unit have their performance assessed based on the surplus each division generates.","translation":"يتم تقييم أداء مديري كل وحدة بناءً على الفائض الذي تولده كل شعبة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"In August 2023, RTL’s tea estate received compensation from an insurance company for damage to green leaves caused by a hailstorm.","translation":"في أغسطس 2023، تلقت شركة RTL تعويضًا من شركة تأمين عن الأضرار التي لحقت بالأوراق الخضراء بسبب عاصفة برد.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Evaluate this view: the entire receipt under the insurance policy will be assessable as income from other sources.","translation":"قيّم هذا الرأي: سيتم تقييم كامل الإيصال بموجب بوليصة التأمين كدخل من مصادر أخرى.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The induction program for new hires is underway.","translation":"برنامج التوجيه للموظفين الجدد قيد التنفيذ.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"They are being introduced to the history of tea in India.","translation":"يتم تعريفهم على تاريخ الشاي في الهند.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"What is the rationale behind RTL’s decision to expand into a saturated market?","translation":"ما هو الأساس المنطقي وراء قرار RTL بالتوسع في سوق مشبعة؟","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"How did RTL manage to become a market leader despite the competition?","translation":"كيف تمكنت RTL من أن تصبح رائدة في السوق على الرغم من المنافسة؟","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Manufacturing process commences with the plucking of tea leaves.","translation":"تبدأ عملية التصنيع بقطف أوراق الشاي.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Are these plucked tea leaves agricultural produce as per Ind AS 41?","translation":"هل أوراق الشاي المقطوفة هذه منتجات زراعية وفقًا لـ Ind AS 41؟","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"How should such plucked tea leaves be initially measured?","translation":"كيف ينبغي قياس أوراق الشاي المقطوفة هذه في البداية؟","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Enumerate some circumstances that would prompt inquiries from the management.","translation":"عدد بعض الظروف التي من شأنها أن تدعو إلى استفسارات من الإدارة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Current expansion plan of RTL is horizontal integration.","translation":"خطة التوسع الحالية لـ RTL هي التكامل الأفقي.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The regulatory authority is an influencer with low interest and high power.","translation":"السلطة التنظيمية هي جهة مؤثرة ذات اهتمام منخفض وسلطة عالية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Brewing tea is a pain that the customer faces.","translation":"تخمير الشاي هو ألم يواجهه العميل.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Green tea addresses the customer’s aspiration for good health.","translation":"يعالج الشاي الأخضر تطلع العميل إلى الصحة الجيدة.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The transfer price range for tea leaves should be minimum ₹200 per kg – maximum ₹205 per kg.","translation":"يجب أن يتراوح سعر التحويل لأوراق الشاي بين 200 روبية كحد أدنى للكيلوغرام الواحد و 205 روبية كحد أقصى.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Compensation received from an insurance company for damage is fully agricultural income.","translation":"التعويضات المستلمة من شركة التأمين عن الأضرار هي دخل زراعي بالكامل.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"RTL started out as a tea leaf producer.","translation":"بدأت RTL كمنتج لأوراق الشاي.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The company's success is built on a foundation of meticulous craftsmanship.","translation":"يعتمد نجاح الشركة على أساس من الحرفية الدقيقة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company's financial performance improved significantly this quarter.","translation":"تحسنت الأداء المالي للشركة بش��ل كبير هذا الربع.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Limited quantities of products are manufactured for the start of each season.","translation":"يتم تصنيع كميات محدودة من المنتجات لبداية كل موسم.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Members of the sales team in each region check the strength of demand for each product.","translation":"يقوم أعضاء فريق المبيعات في كل منطقة بفحص قوة الطلب على كل منتج.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Orders for additional quantities of the popular items are then placed with manufacturers.","translation":"ثم يتم تقديم طلبات للحصول على كميات إضافية من العناصر الشائعة إلى الشركات المصنعة.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Experiments with this Just-in-time purchasing/manufacturing system have been only partially successful.","translation":"لم تنجح التجارب مع نظام الشراء/التصنيع في الوقت المحدد إلا جزئيًا.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The Company was listed on 28 September 20X3 on the BSE.","translation":"تم إدراج الشركة في 28 سبتمبر 20X3 في بورصة BSE.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Before the upcoming Board Meeting post listing, the CFO called two of his team members.","translation":"قبل اجتماع مجلس الإدارة القادم بعد الإدراج، اتصل المدير المالي باثنين من أعضاء فريقه.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Namrata mentioned that the Company’s Board of Directors set a financial target to achieve a 20% increase of EBITDA to sales each year.","translation":"ذكرت نامراتا أن مجلس إدارة الشركة حدد هدفًا ماليًا لتحقيق زيادة بنسبة 20٪ في الأرباح قبل الفوائد والضرائب والإهلاك وإطفاء الدين إلى المبيعات كل عام.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"It is disappointing that this target could not be achieved, and alternative strategies to improve financial performance should be considered.","translation":"من المخيب للآمال أنه لم يتم تحقيق هذا الهدف، وينبغي النظر في استراتيجيات بديلة لتحسين الأداء المالي.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Namrata also mentioned that overall, the company reported PBT in the current quarter and losses are expected thereafter.","translation":"ذكرت نامراتا أيضًا أنه بشكل عام، أعلنت الشركة عن أرباح قبل الضرائب في الربع الحالي ومن المتوقع حدوث خسائر بعد ذلك.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The following table shows the quarterly loss/ profits: INR lakhs","translation":"يوضح الجدول التالي الخسارة/الأرباح الفصلية: روبية هندية بالآلاف","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"SEBI (LODR) Regulations, 2015 have prescribed a format for submitting financial results.","translation":"نظمت لوائح SEBI (LODR) لعام 2015 نموذجًا لتقديم النتائج المالية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Besides, Becky Bond Limited also established a grievance redressal mechanism to address investor complaints.","translation":"إلى جانب ذلك، أنشأت شركة Becky Bond Limited أيضًا آلية لتظلمات المستثمرين لمعالجة شكاوى المستثمرين.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Pune has been identified as an important region for future growth.","translation":"تم تحديد بوني كمنطقة مهمة للنمو المستقبلي.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The Design Director believes that the company should review its product range.","translation":"يعتقد مدير التصميم أنه يجب على الشركة مراجعة مجموعة منتجاتها.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The CFO mentioned that the main competition for Becky Bond are from ‘Gen Z’, ‘Caterpillar’ and ‘Beat It’.","translation":"ذكر المدير المالي أن المنافسة الرئيسية لشركة Becky Bond تأتي من 'Gen Z' و 'Caterpillar' و 'Beat It'.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"‘Beat It’ faces a significant challenge, as does the Company: in the large Mumbai market, their relatively slow design and distribution systems cannot keep up with consumer demand.","translation":"تواجه 'Beat It' تحديًا كبيرًا، كما هو الحال مع الشركة: في سوق مومباي الكبير، لا يمكن لأنظمة التصميم والتوزيع البطيئة نسبيًا مواكبة طلب المستهلك.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"Almost half of ‘Beat It’’s sales occur in Mumbai.","translation":"يحدث ما يقرب من نصف مبيعات 'Beat It' في مومباي.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The Board is considering a number of alternative strategies to improve company performance.","translation":"ينظر المجلس في عدد من الاستراتيجيات البديلة لتحسين أداء الشركة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Expand business in Pune as quickly as possible and aim to acquire a 25% share of the market for fashion goods within 5 years.","translation":"توسيع الأعمال في بوني في أسرع وقت ممكن وتهدف إلى الحصول على حصة 25٪ من سوق السلع الفاخرة في غضون 5 سنوات.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company's profits increased significantly this quarter.","translation":"ارتفعت أرباح الشركة بشكل كبير هذا الربع.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The new policy will be implemented next month.","translation":"سيتم تطبيق السياسة الجديدة الشهر المقبل.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The government is considering new economic reforms.","translation":"تدرس الحكومة إصلاحات اقتصادية جديدة.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"The research team is working on a new project.","translation":"يعمل فريق البحث على مشروع جديد.","target_lang":"ar","domain":"technical","complexity":"simple"}
+{"en":"The meeting was held to discuss the budget.","translation":"عُقد الاجتماع لمناقشة الميزانية.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The company decided to invest in renewable energy.","translation":"قررت الشركة الاستثمار في الطاقة المتجددة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The CEO announced the company's expansion plans.","translation":"أعلن الرئيس التنفيذي عن خطط الشركة للتوسع.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The project is facing some challenges.","translation":"يواجه المشروع بعض التحديات.","target_lang":"ar","domain":"technical","complexity":"simple"}
+{"en":"The market is showing signs of recovery.","translation":"تظهر السوق علامات على التعافي.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company is committed to sustainable practices.","translation":"تلتزم الشركة بالممارسات المستدامة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The new technology has the potential to revolutionize the industry.","translation":"التكنولوجيا الجديدة لديها القدرة على إحداث ثورة في الصناعة.","target_lang":"ar","domain":"technical","complexity":"complex"}
+{"en":"The economic outlook remains uncertain.","translation":"لا تزال التوقعات الاقتصادية غير مؤكدة.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"The company is exploring new market opportunities.","translation":"تستكشف الشركة فرصًا جديدة في السوق.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The team is working hard to meet the deadline.","translation":"يعمل الفريق بجد للوفاء بالموعد النهائي.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The company is facing increased competition.","translation":"تواجه الشركة منافسة متزايدة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The government is taking measures to boost the economy.","translation":"تتخذ الحكومة إجراءات لتعزيز الاقتصاد.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"The company is investing in employee training.","translation":"تستثمر الشركة في تدريب الموظفين.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The project requires careful planning and execution.","translation":"يتطلب المشروع تخطيطًا وتنفيذًا دقيقين.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The company is committed to innovation and research.","translation":"تلتزم الشركة بالابتكار والبحث.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The financial results exceeded expectations.","translation":"تجاوزت النتائج المالية التوقعات.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company's financial performance improved significantly this quarter.","translation":"تحسنت الأداء المالي للشركة بشكل ملحوظ هذا الربع.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Could you please provide me with the latest updates on the project?","translation":"هل يمكنك تزويدي بآخر التحديثات حول المشروع؟","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The new software update includes several bug fixes and performance enhancements.","translation":"يتضمن تحديث البرنامج الجديد العديد من إصلاحات الأخطاء وتحسينات الأداء.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"Despite the challenges, the team remained optimistic and worked diligently.","translation":"على الرغم من التحديات، ظل الفريق متفائلاً وعمل بجد.","target_lang":"ar","domain":"general","complexity":"moderate"}
+{"en":"The government announced new economic policies aimed at stimulating growth.","translation":"أعلنت الحكومة عن سياسات اقتصادية جديدة تهدف إلى تحفيز النمو.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"The complex algorithm processes data at an unprecedented speed.","translation":"تعالج الخوارزمية المعقدة البيانات بسرعة غير مسبوقة.","target_lang":"ar","domain":"technical","complexity":"complex"}
+{"en":"The CEO addressed the shareholders during the annual general meeting.","translation":"خاطب الرئيس التنفيذي المساهمين خلال الاجتماع العام السنوي.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The research team is exploring innovative solutions to the energy crisis.","translation":"يستكشف فريق البحث حلولًا مبتكرة لأزمة الطاقة.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The company is committed to sustainable practices and environmental responsibility.","translation":"تلتزم الشركة بالممارسات المستدامة والمسؤولية البيئية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The negotiations between the two countries are ongoing.","translation":"المفاوضات بين البلدين مستمرة.","target_lang":"ar","domain":"news","complexity":"simple"}
+{"en":"The artist's new exhibition received critical acclaim.","translation":"تلقى المعرض الجديد للفنان استحسان النقاد.","target_lang":"ar","domain":"general","complexity":"moderate"}
+{"en":"The project requires a significant investment of time and resources.","translation":"يتطلب المشروع استثمارًا كبيرًا للوقت والموارد.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The new regulations will have a substantial impact on the industry.","translation":"سيكون للوائح الجديدة تأثير كبير على الصناعة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The team is working to resolve the technical issues as quickly as possible.","translation":"يعمل الفريق على حل المشكلات الفنية في أسرع وقت ممكن.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The company is expanding its operations into new markets.","translation":"تقوم الشركة بتوسيع عملياتها في أسواق جديدة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The economic forecast predicts a period of moderate growth.","translation":"تتوقع التوقعات الاقتصادية فترة نمو معتدل.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"The scientists are conducting experiments to understand the phenomenon.","translation":"يجري العلماء تجارب لفهم هذه الظاهرة.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The company's success is attributed to its innovative approach.","translation":"يعزى نجاح الشركة إلى نهجها المبتكر.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The meeting was adjourned due to lack of quorum.","translation":"تم تأجيل الاجتماع بسبب عدم اكتمال النصاب القانوني.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The details of the agreement are confidential.","translation":"تفاصيل الاتفاق سرية.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The company's financial performance improved significantly this quarter.","translation":"تحسنت الأداء المالي للشركة بشكل كبير هذا الربع.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The new policy emphasizes giving priority to indigenous market players.","translation":"تؤكد السياسة الجديدة على إعطاء الأولوية للاعبين في السوق المحلي.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The Economic Survey for 2023-24 has been presented to the Parliament.","translation":"تم تقديم المسح الاقتصادي لعام 2023-24 إلى البرلمان.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"The company should deduct tax at source @ 10% while making such payment.","translation":"يجب على الشركة خصم الضريبة من المصدر بنسبة 10٪ عند إجراء هذه الدفعة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The powers of the Board of Directors of a company are not unrestricted.","translation":"سلطات مجلس إدارة الشركة ليست غير مقيدة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The place of supply of services shall be the location of the recipient.","translation":"يكون مكان توريد الخدمات هو موقع المستلم.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company is liable to GST under reverse charge.","translation":"الشركة مسؤولة عن ضريبة السلع والخدمات بموجب آلية الدفع العكسي.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The government grants should be presented in the balance sheet.","translation":"يجب تقديم المنح الحكومية في الميزانية العمومية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company's financial statements will be prepared as per the Indian Accounting Standards.","translation":"سيتم إعداد البيانات المالية للشركة وفقًا لمعايير المحاسبة الهندية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company made an advance of ` 2 Lakhs to Shyamlal & Co.","translation":"قدمت الشركة دفعة مقدمة قدرها 2 لكح إلى شركة Shyamlal & Co.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The negotiations for this acquisition commenced on 1st January 2023.","translation":"بدأت المفاوضات بشأن هذا الاستحواذ في 1 يناير 2023.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The standalone selling price for one year contract at inception of the contract is ` 3 Lakhs per year.","translation":"سعر البيع المستقل لعقد لمدة عام واحد في بداية العقد هو 3 لكح سنويًا.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The company is able to fund its operations internally without seeking any outside funds.","translation":"الشركة قادرة على تمويل عملياتها داخليًا دون طلب أي أموال خارجية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The emphasis of the present government has been to stimulate entrepreneurship.","translation":"كان تركيز الحكومة الحالية على تحفيز ريادة الأعمال.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"The company should deduct tax at source on such fees @ 10%.","translation":"يجب على الشركة خصم الضريبة من المصدر على هذه الرسوم بنسبة 10٪.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The retiring directors shall be deemed to have been re-appointed.","translation":"يعتبر المديرون المتقاعدون قد أعيد تعيينهم.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The transfer of solar panels will be considered as a supply under GST.","translation":"سيتم اعتبار نقل الألواح الشمسية بمثابة توريد بموجب ضريبة السلع والخدمات.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The place of supply of services will be the location of the recipient of service.","translation":"سيكون مكان توريد الخدمات هو موقع متلقي الخدمة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The final settlement of consideration was made on 1st May 2023.","translation":"تم التسوية النهائية للعوض في 1 مايو 2023.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The CFO informed the directors that the financial statements for the current year would be prepared as per the Indian Accounting Standards (Ind AS).","translation":"أبلغ المدير المالي المديرين بأنه سيتم إعداد البيانات المالية للسنة الحالية وفقًا لمعايير المحاسبة الهندية (Ind AS).","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"This aligns with the objective of the IBC to ensure orderly resolution of insolvency.","translation":"يتوافق هذا مع هدف قانون الإفلاس والإعسار لضمان تسوية منظمة للإعسار.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The competition intensified further with the entry of Connect XG in 2016.","translation":"تفاقمت المنافسة بشكل أكبر مع دخول Connect XG في عام 2016.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The threat of new entrants in the telecom industry was moderate to high.","translation":"كان خطر دخول منافسين جدد في صناعة الاتصالات معتدلاً إلى مرتفع.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Consumers had numerous options due to the intense competition among telecom providers.","translation":"كان لدى المستهلكين خيارات عديدة بسبب المنافسة الشديدة بين مزودي خدمات الاتصالات.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Alternative communication methods, such as internet-based services, posed a significant threat.","translation":"شكلت طرق الاتصال البديلة، مثل الخدمات القائمة على الإنترنت، تهديدًا كبيرًا.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"This involves modifications to the conventional valuation methods.","translation":"يتضمن هذا تعديلات على طرق التقييم التقليدية.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"This method requires coming up with probability distributions for the cashflows.","translation":"تتطلب هذه الطريقة التوصل إلى توزيعات احتمالية للتدفقات النقدية.","target_lang":"ar","domain":"technical","complexity":"complex"}
+{"en":"The Indian marketplace is crowded with many tea companies like STPL.","translation":"سوق الشاي الهندي مزدحم بالعديد من شركات الشاي مثل STPL.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"STPL commands a moderate 8% market share in terms of sales.","translation":"تسيطر STPL على حصة سوقية معتدلة تبلغ 8٪ من حيث المبيعات.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The company is now able to sell its tea directly to the SGSs based on their online orders.","translation":"الآن، أصبحت الشركة قادرة على بيع الشاي الخاص بها مباشرة إلى SGSs بناءً على طلباتهم عبر الإنترنت.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The findings of the study concluded that muted prices plus rising cost spells a stale brew for tea companies.","translation":"خلصت نتائج الدراسة إلى أن الأسعار المنخفضة بالإضافة إلى ارتفاع التكاليف تمثل مشكلة كبيرة لشركات الشاي.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The wages of workers have been revised every three years.","translation":"تمت مراجعة أجور العمال كل ثلاث سنوات.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The domestic market has saturated with penetration as high as 80% of the tea drinking population.","translation":"لقد تشبع السوق المحلي بوصول يصل إلى 80٪ من السكان الذين يشربون الشاي.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"STPL has been a profitable business for most of the years of its existence.","translation":"كانت STPL شركة مربحة لمعظم سنوات وجودها.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The company now wants to develop an MIS report that gives detailed information about the sales order volume and profitability.","translation":"تريد الشركة الآن تطوير تقرير نظام معلومات الإدارة (MIS) يقدم معلومات تفصيلية حول حجم طلبات المبيعات والربحية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The expansion project is expected to generate positive cash flows.","translation":"من المتوقع أن يولد مشروع التوسعة تدفقات نقدية إيجابية.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The study lasted a minimum of four months, and its findings were presented to the senior management.","translation":"استغرقت الدراسة أربعة أشهر على الأقل، وتم تقديم نتائجها إلى الإدارة العليا.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Given this bleak outlook, STPL has reached a conclusion that it has reached a stage of maturity in this business.","translation":"بالنظر إلى هذا المنظور القاتم، توصلت STPL إلى استنتاج مفاده أنها وصلت إلى مرحلة النضج في هذا العمل.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company is privately owned by the Ghanshyam family members.","translation":"الشركة مملوكة ملكية خاصة لأفراد عائلة غانشيام.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Tea packages have a long shelf life and can be stored up to a year if stored in appropriate conditions.","translation":"عبوات الشاي لها مدة صلاحية طويلة ويمكن تخزينها لمدة تصل إلى عام إذا تم تخزينها في ظروف مناسبة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company's profits increased significantly this quarter.","translation":"ارتفعت أرباح الشركة بشكل كبير هذا الربع.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Could you please provide me with the latest news updates?","translation":"هل يمكنك تزويدي بآخر تحديثات الأخبار؟","target_lang":"ar","domain":"news","complexity":"simple"}
+{"en":"The new software update includes several bug fixes and performance improvements.","translation":"يتضمن تحديث البرنامج الجديد العديد من إصلاحات الأخطاء وتحسينات الأداء.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"Despite the challenges, the team managed to complete the project on time.","translation":"على الرغم من التحديات، تمكن الفريق من إكمال المشروع في الوقت المحدد.","target_lang":"ar","domain":"general","complexity":"moderate"}
+{"en":"The government announced new measures to stimulate the economy.","translation":"أعلنت الحكومة عن تدابير جديدة لتحفيز الاقتصاد.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"The research paper explores the impact of climate change on biodiversity.","translation":"تستكشف الورقة البحثية تأثير تغير المناخ على التنوع البيولوجي.","target_lang":"ar","domain":"technical","complexity":"complex"}
+{"en":"The company is committed to sustainable practices and reducing its carbon footprint.","translation":"تلتزم الشركة بالممارسات المستدامة وتقليل بصمتها الكربونية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The negotiations between the two countries are ongoing, with no immediate resolution in sight.","translation":"المفاوضات بين البلدين مستمرة، مع عدم وجود حل فوري في الأفق.","target_lang":"ar","domain":"news","complexity":"complex"}
+{"en":"The algorithm efficiently processes large datasets to identify patterns.","translation":"تعالج الخوارزمية بكفاءة مجموعات البيانات الكبيرة لتحديد الأنماط.","target_lang":"ar","domain":"technical","complexity":"complex"}
+{"en":"The artist's work reflects a deep understanding of human emotions.","translation":"تعكس أعمال الفنان فهمًا عميقًا للمشاعر الإنسانية.","target_lang":"ar","domain":"general","complexity":"moderate"}
+{"en":"The economic forecast predicts a period of slow growth.","translation":"يتوقع التنبؤ الاقتصادي فترة من النمو البطيء.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The museum houses a vast collection of historical artifacts.","translation":"يضم المتحف مجموعة كبيرة من القطع الأثرية التاريخية.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The new regulations will impact the financial sector significantly.","translation":"ستؤثر اللوائح الجديدة على القطاع المالي بشكل كبير.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company is exploring new markets for its products.","translation":"تستكشف الشركة أسواقًا جديدة لمنتجاتها.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The conference brought together experts from various fields.","translation":"جمع المؤتمر خبراء من مختلف المجالات.","target_lang":"ar","domain":"general","complexity":"moderate"}
+{"en":"The complex system requires specialized knowledge to operate.","translation":"يتطلب النظام المعقد معرفة متخصصة للتشغيل.","target_lang":"ar","domain":"technical","complexity":"complex"}
+{"en":"The team is working diligently to meet the deadline.","translation":"يعمل الفريق بجد لتلبية الموعد النهائي.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The project's success depends on effective collaboration.","translation":"يعتمد نجاح المشروع على التعاون الفعال.","target_lang":"ar","domain":"general","complexity":"moderate"}
+{"en":"The new policy aims to improve public health outcomes.","translation":"تهدف السياسة الجديدة إلى تحسين نتائج الصحة العامة.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"The study revealed a correlation between diet and disease.","translation":"كشفت الدراسة عن وجود علاقة بين النظام الغذائي والأمراض.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The company's financial performance improved significantly this quarter.","translation":"تحسنت الأداء المالي للشركة بشكل كبير هذا الربع.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The Liberalized Remittance Scheme (LRS) allows individuals to remit up to USD 250,000 per financial year.","translation":"يسمح نظام التحويلات الليبرالي (LRS) للأفراد بتحويل ما يصل إلى 250,000 دولار أمريكي في السنة المالية.","target_lang":"ar","domain":"finance","complexity":"moderate"}
+{"en":"The manager of Division B has received a proposal from an external vendor where chemical vials can be procured for `1,050 per vial.","translation":"تلقى مدير القسم ب اقتراحًا من مورد خارجي حيث يمكن شراء القوارير الكيميائية مقابل 1050 وحدة نقدية لكل قنينة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"As a management accountant, please analyze the scenario with respect to the inter department transfer from Division A to Division B.","translation":"بصفتك محاسبًا إداريًا، يرجى تحليل السيناريو فيما يتعلق بالتحويل بين الأقسام من القسم أ إلى القسم ب.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"MNO Ltd. has been facing challenges in penetrating rural markets and diversifying its product portfolio.","translation":"تواجه شركة MNO Ltd. تحديات في اختراق الأسواق الريفية وتنويع محفظة منتجاتها.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company is committed to sustainable practices and environmental responsibility.","translation":"تلتزم الشركة بالممارسات المستدامة والمسؤولية البيئية.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The new marketing campaign aims to increase brand awareness and customer engagement.","translation":"تهدف الحملة التسويقية الجديدة إلى زيادة الوعي بالعلامة التجارية ومشاركة العملاء.","target_lang":"ar","domain":"marketing","complexity":"simple"}
+{"en":"The merger of the two companies is expected to create significant synergies.","translation":"من المتوقع أن يؤدي اندماج الشركتين إلى خلق أوجه تآزر كبيرة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The board of directors approved the acquisition of the smaller company.","translation":"وافق مجلس الإدارة على الاستحواذ على الشركة الأصغر.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The company's stock price rose sharply after the announcement of the deal.","translation":"ارتفع سعر سهم الشركة بشكل حاد بعد الإعلان عن الصفقة.","target_lang":"ar","domain":"finance","complexity":"simple"}
+{"en":"The company is exploring new opportunities in the renewable energy sector.","translation":"تستكشف الشركة فرصًا جديدة في قطاع الطاقة المتجددة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company's core competency lies in its innovative product development.","translation":"تكمن الكفاءة الأساسية للشركة في تطوير منتجاتها المبتكرة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company is facing increased competition from both domestic and international players.","translation":"تواجه الشركة منافسة متزايدة من اللاعبين المحليين والدوليين.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company's financial statements are prepared in accordance with generally accepted accounting principles.","translation":"يتم إعداد البيانات المالية للشركة وفقًا لمبادئ المحاسبة المقبولة عمومًا.","target_lang":"ar","domain":"finance","complexity":"complex"}
+{"en":"The company's management is committed to ethical business practices.","translation":"تلتزم إدارة الشركة بممارسات الأعمال الأخلاقية.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The company is investing heavily in research and development to stay ahead of the competition.","translation":"تستثمر الشركة بكثافة في البحث والتطوير للبقاء في صدارة المنافسة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company's supply chain is optimized to ensure efficiency and cost-effectiveness.","translation":"تم تحسين سلسلة التوريد الخاصة بالشركة لضمان الكفاءة والفعالية من حيث التكلفة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company is committed to providing excellent customer service.","translation":"تلتزم الشركة بتقديم خدمة عملاء ممتازة.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The company's long-term strategy focuses on sustainable growth and profitability.","translation":"تركز استراتيجية الشركة طويلة الأجل على النمو المستدام والربحية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company's success is attributed to its dedicated and skilled workforce.","translation":"يعزى نجاح الشركة إلى القوى العاملة المتفانية والماهرة.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The company's strategic move combines the strengths of both entities.","translation":"تجمع هذه الخطوة الاستراتيجية للشركة بين نقاط القوة لدى الكيانين.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Evaluating divisional managers on ROI may not encourage goal congruence.","translation":"قد لا يشجع تقييم مديري الأقسام على أساس عائد الاستثمار على تحقيق توافق الأهداف.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"Mr. A wants to know whether such forced acquisition of shares is tenable under the law.","translation":"يريد السيد ألف أن يعرف ما إذا كان هذا الاستحواذ القسري للأسهم مقبولًا بموجب القانون.","target_lang":"ar","domain":"legal","complexity":"complex"}
+{"en":"The EPS of both the companies pre-merger was: MNO Ltd. = ` 2; PQR Ltd. = ` 5","translation":"كانت ربحية السهم للشركتين قبل الاندماج: MNO Ltd. = ` 2; PQR Ltd. = ` 5","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The airline aims to build a loyal customer base by providing affordable rates.","translation":"تهدف شركة الطيران إلى بناء قاعدة عملاء مخلصين من خلال توفير أسعار معقولة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The government is focused on building and expanding modern infrastructure facilities.","translation":"تركز الحكومة على بناء وتوسيع مرافق البنية التحتية الحديثة.","target_lang":"ar","domain":"general","complexity":"moderate"}
+{"en":"The future abounds with enticing opportunities.","translation":"المستقبل مليء بالفرص المغرية.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"KG Airlines has redefined its mission, vision, and purpose.","translation":"أعادت خطوط كي جي الجوية تعريف مهمتها ورؤيتها وغرضها.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The airline has observed a gradual depletion of its cash reserves.","translation":"لاحظت شركة الطيران استنزافًا تدريجيًا لاحتياطياتها النقدية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The staff attrition rate at KG Airlines has increased.","translation":"ارتفع معدل استنزاف الموظفين في خطوط كي جي الجوية.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The turnaround process is a joint effort of both the ground team and the flight crew.","translation":"عملية الدوران هي جهد مشترك بين الفريق الأرضي وطاقم الطائرة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Faster the turnaround time of planes on the ground better the prospects for revenue generation.","translation":"كلما كان وقت دوران الطائرات على الأرض أسرع، كانت آفاق توليد الإيرادات أفضل.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"A ticket worth ` 10,000 is sold at 5% discount per passenger.","translation":"تباع تذكرة بقيمة ` 10,000 بخصم 5٪ لكل راكب.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Aviation security fee is charged at ` 500 per passenger.","translation":"يتم فرض رسوم أمن الطيران بمبلغ ` 500 لكل راكب.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The financial statements of KG Airlines are prepared in accordance with the Indian Accounting Standards.","translation":"يتم إعداد البيانات المالية لخطوط كي جي الجوية وفقًا لمعايير المحاسبة الهندية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The fleet will be of single type of aircraft to reduce maintenance and operational costs.","translation":"سيتكون الأسطول من نوع واحد من الطائرات لتقليل تكاليف الصيانة والتشغيل.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company is facing challenges in the current global scenario.","translation":"تواجه الشركة تحديات في السيناريو العالمي الحالي.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The shareholders control over combined entity.","translation":"يتحكم المساهمون في الكيان الموحد.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The company wishes to evaluate their performance.","translation":"ترغب الشركة في تقييم أدائهم.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The directors of PQR Ltd. are appointed 5 out of 8 positions in the combined entity's board.","translation":"تم تعيين مديري شركة PQR Ltd. في 5 من أصل 8 مناصب في مجلس الكيان الموحد.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company's financial performance improved significantly this quarter.","translation":"تحسنت الأداء المالي للشركة بشكل كبير هذا الربع.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The new policy will be implemented next month.","translation":"سيتم تطبيق السياسة الجديدة الشهر المقبل.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Please review the attached document and provide your feedback.","translation":"يرجى مراجعة المستند المرفق وتقديم ملاحظاتك.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The project is facing some unexpected challenges.","translation":"تواجه المشروع بعض التحديات غير المتوقعة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"We need to analyze the market trends to make informed decisions.","translation":"نحن بحاجة إلى تحليل اتجاهات السوق لاتخاذ قرارات مستنيرة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company is committed to sustainable practices.","translation":"تلتزم الشركة بالممارسات المستدامة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The board of directors approved the merger proposal.","translation":"وافق مجلس الإدارة على مقترح الاندماج.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company's innovative approach has led to significant growth.","translation":"أدى نهج الشركة المبتكر إلى نمو كبير.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The legal team is reviewing the contract terms.","translation":"يقوم الفريق القانوني بمراجعة شروط العقد.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company is expanding its operations internationally.","translation":"تقوم الشركة بتوسيع عملياتها على الصعيد الدولي.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company's financial statements are prepared in accordance with GAAP.","translation":"يتم إعداد البيانات المالية للشركة وفقًا لمبادئ المحاسبة المقبولة عمومًا.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The company is facing a complex regulatory environment.","translation":"تواجه الشركة بيئة تنظيمية معقدة.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The company's strategic plan includes diversification into new markets.","translation":"تتضمن الخطة الاستراتيجية للشركة التنويع في أسواق جديدة.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The company's risk management strategy is designed to mitigate potential losses.","translation":"تم تصميم استراتيجية إدارة المخاطر الخاصة بالشركة للتخفيف من الخسائر المحتم��ة.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The company's intellectual property rights are protected by patents and trademarks.","translation":"تتم حماية حقوق الملكية الفكرية للشركة بموجب براءات الاختراع والعلامات التجارية.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The company's capital structure includes a mix of debt and equity financing.","translation":"تتضمن الهيكل الرأسمالي للشركة مزيجًا من تمويل الديون والأسهم.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The company's corporate governance practices are designed to ensure accountability and transparency.","translation":"تم تصميم ممارسات حوكمة الشركات الخاصة بالشركة لضمان المساءلة والشفافية.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The company's competitive advantage stems from its unique technology and strong brand reputation.","translation":"تأتي الميزة التنافسية للشركة من تقنيتها الفريدة وسمعتها التجارية القوية.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The company's financial projections are based on a detailed analysis of market conditions and economic trends.","translation":"تستند التوقعات المالية للشركة إلى تحليل مفصل لأحوال السوق والاتجاهات الاقتصادية.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The company's commitment to corporate social responsibility is reflected in its environmental and social initiatives.","translation":"ينعكس التزام الشركة بالمسؤولية الاجتماعية للشركات في مبادراتها البيئية والاجتماعية.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The company's innovative approach to problem-solving has set a new standard in the industry.","translation":"لقد وضع نهج الشركة المبتكر في حل المشكلات معيارًا جديدًا في هذه الصناعة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The government announced new economic policies aimed at boosting the country's growth.","translation":"أعلنت الحكومة عن سياسات اقتصادية جديدة تهدف إلى تعزيز نمو البلاد.","target_lang":"ar","domain":"news","complexity":"simple"}
+{"en":"Despite the challenges, the team remained focused and completed the project ahead of schedule.","translation":"على الرغم من التحديات، ظل الفريق مركزًا وأكمل المشروع قبل الموعد المحدد.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The scientist's research led to a breakthrough in the treatment of the disease.","translation":"أدى بحث العالم إلى تحقيق انفراجة في علاج المرض.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"She enjoys reading novels and spending time in nature during her free time.","translation":"إنها تستمتع بقراءة الروايات وقضاء الوقت في الطبيعة في أوقات فراغها.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The company is committed to providing excellent customer service and building long-term relationships.","translation":"تلتزم الشركة بتقديم خدمة عملاء ممتازة وبناء علاقات طويلة الأمد.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The new technology has the potential to revolutionize the way we communicate.","translation":"التكنولوجيا الجديدة لديها القدرة على إحداث ثورة في طريقة تواصلنا.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The artist's paintings captured the beauty and essence of the landscape.","translation":"التقطت لوحات الفنان جمال وجوهر المناظر الطبيعية.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The economic forecast predicts a period of slow but steady growth in the coming year.","translation":"يتوقع التنبؤ الاقتصادي فترة نمو بطيء ولكنه مطرد في العام المقبل.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"The team worked collaboratively to overcome the obstacles and achieve their goals.","translation":"عمل الفريق بشكل تعاوني للتغلب على العقبات وتحقيق أهدافهم.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The complex algorithm was designed to analyze large datasets and identify patterns.","translation":"تم تصميم الخوارزمية المعقدة لتحليل مجموعات البيانات الكبيرة وتحديد الأنماط.","target_lang":"ar","domain":"technical","complexity":"complex"}
+{"en":"The company's success is attributed to its strong leadership and dedicated employees.","translation":"يعزى نجاح الشركة إلى قيادتها القوية وموظفيها المتفانين.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The conference brought together experts from around the world to discuss the latest advancements.","translation":"جمع المؤتمر خبراء من جميع أنحاء العالم لمناقشة أحدث التطورات.","target_lang":"ar","domain":"general","complexity":"moderate"}
+{"en":"The new regulations aim to protect the environment and promote sustainable practices.","translation":"تهدف اللوائح الجديدة إلى حماية البيئة وتعزيز الممارسات المستدامة.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"The author's writing style is known for its vivid imagery and compelling storytelling.","translation":"تشتهر أسلوب كتابة المؤلف بصوره الحية ورواياته المقنعة.","target_lang":"ar","domain":"general","complexity":"moderate"}
+{"en":"The project required a significant investment of time and resources to complete.","translation":"تطلب المشروع استثمارًا كبيرًا للوقت والموارد لإكماله.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company is exploring new markets to expand its global presence.","translation":"تستكشف الشركة أسواقًا جديدة لتوسيع نطاق تواجدها العالمي.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The research findings have important implications for public health policy.","translation":"لنتائج البحث آثار مهمة على سياسة الصحة العامة.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The team celebrated their success with a well-deserved party.","translation":"احتفل الفريق بنجاحهم بحفل يستحقونه.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The complex legal issues required the expertise of a specialized attorney.","translation":"تطلبت القضايا القانونية المعقدة خبرة محام متخصص.","target_lang":"ar","domain":"legal","complexity":"complex"}
+{"en":"Digitalize processes to make them efficient, error free and cost effective.","translation":"رقمنة العمليات لجعلها فعالة وخالية من الأخطاء وفعالة من حيث التكلفة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"KG Airlines already has an online booking and check in system in places.","translation":"لدى خطوط كي جي الجوية بالفعل نظام للحجز وتسجيل الوصول عبر الإنترنت.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"It plans to encourage passengers to utilize these tools to plan their travel.","translation":"تخطط لتشجيع الركاب على استخدام هذه الأدوات للتخطيط لرحلاتهم.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"These measures will reduce reliance on human intervention and can help rationalize cost.","translation":"ستقلل هذه الإجراءات الاعتماد على التدخل البشري ويمكن أن تساعد في ترشيد التكاليف.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Human resources freed up from digitalization can be used for other value adding activities.","translation":"يمكن استخدام الموارد البشرية المتحررة من الرقمنة في أنشطة أخرى ذات قيمة مضافة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Also, commission paid to travel agents can be saved by introducing online booking services.","translation":"أيضًا، يمكن توفير العمولة المدفوعة لوكلاء السفر عن طريق تقديم خدمات الحجز عبر الإنترنت.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Digitalizing processes can also aid the company’s capabilities to scale up its operations in future.","translation":"يمكن أن تساعد رقمنة العمليات أيضًا في تعزيز قدرات الشركة لتوسيع نطاق عملياتها في المستقبل.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"While the digitalization of processes brings significant benefits, scheduled maintenance activities remain crucial for ensuring the efficiency and safety of airline operations.","translation":"في حين أن رقمنة العمليات تحقق فوائد كبيرة، تظل أنشطة الصيانة المجدولة ضرورية لضمان كفاءة وسلامة عمليات الخطوط الجوية.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"Inflight entertainment, food and beverage will be charged extra and not included in the ticket cost.","translation":"سيتم فرض رسوم إضافية على الترفيه على متن الطائرة والطعام والشراب ولن يتم تضمينها في تكلفة التذكرة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"KG Airlines aims to generate additional revenue through an attractive choice of in-flight entertainment, food and beverage based on popular demand.","translation":"تهدف خطوط كي جي الجوية إلى توليد إيرادات إضافية من خلال اختيار جذاب للترفيه على متن الطائرة والطعام والشراب بناءً على الطلب الشائع.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"For this, it can partner with renowned in-flight service providers as well as food and beverage suppliers who can cater to wide range of customer preferences.","translation":"لهذا الغرض، يمكنها الشراكة مع مزودي خدمات الرحلات الجوية المشهورين بالإضافة إلى موردي الأطعمة والمشروبات الذين يمكنهم تلبية مجموعة واسعة من تفضيلات العملاء.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"By charging premium rates for these ancillary services, KG Airlines can improve its revenue yield.","translation":"من خلال فرض أسعار مميزة على هذه الخدمات الإضافية، يمكن لخطوط كي جي الجوية تحسين عائد الإيرادات.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"KG Airlines’ management is keen on getting recognition by winning high profile awards for its various services as well as by getting above average ratings from various rating agencies.","translation":"تحرص إدارة خطوط كي جي الجوية على الحصول على التقدير من خلال الفوز بجوائز مرموقة لخدماتها المختلفة وكذلك من خلال الحصول على تقييمات أعلى من المتوسط من وكالات التصنيف المختلفة.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"On time performance, customer satisfaction, value for money are criteria which are considered for awards and ratings.","translation":"الأداء في الوقت المحدد، ورضا العملاء، والقيمة مقابل المال هي المعايير التي يتم أخذها في الاعتبار للحصول على الجوائز والتقييمات.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The management has realized that value for money is partly driven by the redemption choices that customer loyalty programs offer.","translation":"أدركت الإدارة أن القيمة مقابل المال مدفوعة جزئيًا بخيارات الاسترداد التي تقدمها برامج ولاء العملاء.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"If passengers are allowed to redeem reward points towards another flight ticket, it takes away the opportunity to earn regular revenue.","translation":"إذا سُمح للركاب باستبدال نقاط المكافآت مقابل تذكرة طيران أخرى، فإن ذلك يزيل فرصة كسب إيرادات منتظمة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"This is because, a seat in a flight has to be offered at a discounted rate while outside this program it would have earned the regular full ticket revenue.","translation":"هذا لأنه يجب تقديم مقعد في رحلة بسعر مخفض بينما خارج هذا البرنامج كان سيحصل على إيرادات التذاكر الكاملة العادية.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"On routes that have a high passenger traffic, this would be a source of loss of regular revenue to the airline.","translation":"على الطرق التي تشهد حركة مرور ركاب عالية، سيكون هذا مصدرًا لخسارة الإيرادات المنتظمة لشركة الطيران.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"At the same time attractive loyalty reward programs are the best way to build and retain customer bases.","translation":"في الوقت نفسه، تعد برامج مكافآت الولاء الجذابة أفضل طريقة لبناء قواعد العملاء والاحتفاظ بها.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"While reward points are being granted, it was found that passengers were not completely satisfied with the range of choices offered for redemption.","translation":"بينما يتم منح نقاط المكافآت، تبين أن الركاب لم يكونوا راض��ن تمامًا عن مجموعة الخيارات المعروضة للاسترداد.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Submission of a NIL return is mandatory even if there is no foreign contribution.","translation":"تقديم إقرار صفري إلزامي حتى في حالة عدم وجود مساهمة أجنبية.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The Central Government may inquire before renewing the certificate.","translation":"يجوز للحكومة المركزية أن تحقق قبل تجديد الشهادة.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The person making the application must not be fictitious.","translation":"يجب ألا يكون الشخص الذي يقدم الطلب وهميًا.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The person should not be involved in activities of religious conversion.","translation":"يجب ألا يشارك الشخص في أنشطة التحويل الديني.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The acceptance of foreign contribution should not affect the sovereignty of India.","translation":"يجب ألا يؤثر قبول المساهمة الأجنبية على سيادة الهند.","target_lang":"ar","domain":"technical","complexity":"complex"}
+{"en":"The auditor shall consider all components of audit risk.","translation":"يجب على المدقق أن يأخذ في الاعتبار جميع مكونات مخاطر التدقيق.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"Drying up of foreign donations can hamper activities.","translation":"يمكن أن يؤدي جفاف التبرعات الأجنبية إلى إعاقة الأنشطة.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The auditor needs to assess compliance with FCRA.","translation":"يحتاج المدقق إلى تقييم الامتثال لقانون FCRA.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The auditor shall discuss the matter with management.","translation":"يجب على المدقق مناقشة الأمر مع الإدارة.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"Capital gain shall be deemed to have been applied for charitable purposes.","translation":"يعتبر المكسب الرأسمالي قد تم تطبيقه للأغراض الخيرية.","target_lang":"ar","domain":"technical","complexity":"complex"}
+{"en":"PurchaseOnn was founded in 1992 as an online bookstore.","translation":"تأسست شركة PurchaseOnn في عام 1992 كمتجر لبيع الكتب عبر الإنترنت.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"PurchaseOnn expanded its offerings to include music and movies.","translation":"قامت PurchaseOnn بتوسيع عروضها لتشمل الموسيقى والأفلام.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"It achieved significant sales within the first month.","translation":"حققت مبيعات كبيرة خلال الشهر الأول.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"PurchaseOnn has continuously innovated.","translation":"ابتكرت PurchaseOnn باستمرار.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The company introduced Jinglee E-reader in 2007.","translation":"قدمت الشركة قارئ Jinglee الإلكتروني في عام 2007.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"PurchaseOnn ventured into cloud computing.","translation":"دخلت PurchaseOnn في مجال الحوسبة السحابية.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The company adapted to economic downturns.","translation":"تكيف الشركة مع الانكماش الاقتصادي.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Its strategic investments are for future growth.","translation":"استثماراتها الاستراتيجية تهدف إلى النمو المستقبلي.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"PurchaseOnn launched PurchaseOnn business in 2016.","translation":"أطلقت PurchaseOnn أعمال PurchaseOnn في عام 2016.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"PurchaseOnn offers personalized recommendations.","translation":"تقدم PurchaseOnn توصيات مخصصة.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The company's online platform offers a wide variety of products.","translation":"توفر منصة الشركة على الإنترنت مجموعة واسعة من المنتجات.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"Customer service is available via phone and email.","translation":"خدمة العملاء متاحة عبر الهاتف والبريد الإلكت��وني.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"Advanced technology enhances website functionality.","translation":"تعزز التكنولوجيا المتقدمة وظائف موقع الويب.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The company prioritizes fast and reliable delivery.","translation":"تعطي الشركة الأولوية للتسليم السريع والموثوق به.","target_lang":"ar","domain":"general","complexity":"moderate"}
+{"en":"They offer a vast selection of products across various categories.","translation":"إنهم يقدمون مجموعة واسعة من المنتجات عبر فئات مختلفة.","target_lang":"ar","domain":"general","complexity":"moderate"}
+{"en":"The online model allows for lower prices compared to traditional retailers.","translation":"يتيح النموذج عبر الإنترنت أسعارًا أقل مقارنة بتجار التجزئة التقليديين.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Customer satisfaction is a key priority for the business.","translation":"رضا العملاء هو أولوية رئيسية للشركة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company utilizes mobile apps to facilitate purchases.","translation":"تستخدم الشركة تطبيقات الهاتف المحمول لتسهيل عمليات الشراء.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"Partnerships play a significant role in expanding product availability.","translation":"تلعب الشراكات دورًا مهمًا في توسيع توفر المنتجات.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Personalized recommendations enhance the shopping experience.","translation":"تعزز التوصيات المخصصة تجربة التسوق.","target_lang":"ar","domain":"general","complexity":"moderate"}
+{"en":"Customer reviews provide valuable insights for improvement.","translation":"توفر مراجعات العملاء رؤى قيمة للتحسين.","target_lang":"ar","domain":"general","complexity":"moderate"}
+{"en":"The primary revenue stream is the sale of products.","translation":"مصدر الإيرادات الأساسي هو بيع المنتجات.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Advertising and sponsored products generate additional income.","translation":"الإعلانات والمنتجات المدعومة تولد دخلاً إضافيًا.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company offers various services, including e-books and music.","translation":"تقدم الشركة خدمات متنوعة، بما في ذلك الكتب الإلكترونية والموسيقى.","target_lang":"ar","domain":"general","complexity":"moderate"}
+{"en":"A cloud computing platform provides server capacity.","translation":"توفر منصة الحوسبة السحابية سعة الخادم.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The online platform serves as the main source of customer feedback.","translation":"تعمل المنصة عبر الإنترنت كمصدر رئيسي لتعليقات العملاء.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"Skilled software engineers are essential for platform maintenance.","translation":"مهندسو البرمجيات المهرة ضروريون لصيانة المنصة.","target_lang":"ar","domain":"technical","complexity":"complex"}
+{"en":"The company's brand represents trust and reliability.","translation":"تمثل علامة الشركة التجارية الثقة والموثوقية.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"Costs include website development and marketing expenses.","translation":"تشمل التكاليف تطوير موقع الويب ونفقات التسويق.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The company's comprehensive distribution strategy ensures broad reach.","translation":"تضمن استراتيجية التوزيع الشاملة للشركة وصولاً واسعًا.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The company's financial performance improved significantly this quarter.","translation":"تحسنت الأداء المالي للشركة بشكل كبير هذا الربع.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The new regulations will impact small businesses.","translation":"ستؤثر اللوائح الجديدة على الشركات الصغيرة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Transfer pricing provisions would be attracted in this case.","translation":"سيتم تطبيق أحكام تسعير التحويل في هذه الحالة.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The government is investing heavily in infrastructure projects.","translation":"تستثمر الحكومة بكثافة في مشاريع البنية التحتية.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"The latest scientific discoveries have revolutionized the field of medicine.","translation":"أحدث الاكتشافات العلمية أحدثت ثورة في مجال الطب.","target_lang":"ar","domain":"science","complexity":"complex"}
+{"en":"He is a very kind and generous person.","translation":"إنه شخص طيب وكريم جدًا.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"Could you please repeat that?","translation":"هل يمكنك التكرار من فضلك؟","target_lang":"ar","domain":"conversation","complexity":"simple"}
+{"en":"The meeting will be held next week.","translation":"سيعقد الاجتماع الأسبوع المقبل.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The company is facing some challenges in the market.","translation":"تواجه الشركة بعض التحديات في السوق.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The economic outlook remains uncertain.","translation":"لا تزال التوقعات الاقتصادية غير مؤكدة.","target_lang":"ar","domain":"economics","complexity":"moderate"}
+{"en":"The new software has improved our efficiency.","translation":"حسن البرنامج الجديد كفاءتنا.","target_lang":"ar","domain":"technical","complexity":"simple"}
+{"en":"The project is behind schedule.","translation":"المشروع متأخر عن الجدول الزمني.","target_lang":"ar","domain":"project management","complexity":"simple"}
+{"en":"The data analysis revealed some interesting insights.","translation":"كشفت تحليل البيانات عن بعض الرؤى المثيرة للاهتمام.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The team worked collaboratively to achieve the goal.","translation":"عمل الفريق بشكل تعاوني لتحقيق الهدف.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company is committed to sustainable practices.","translation":"تلتزم الشركة بالممارسات المستدامة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The research findings were published in a peer-reviewed journal.","translation":"نُشرت نتائج البحث في مجلة تخضع لمراجعة الأقران.","target_lang":"ar","domain":"science","complexity":"complex"}
+{"en":"The contract was signed by both parties.","translation":"تم توقيع العقد من قبل الطرفين.","target_lang":"ar","domain":"legal","complexity":"simple"}
+{"en":"The presentation was well-received by the audience.","translation":"حظيت العرض التقديمي باستقبال جيد من قبل الجمهور.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company is expanding its operations globally.","translation":"تقوم الشركة بتوسيع عملياتها على مستوى العالم.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The complex algorithm required significant computational resources.","translation":"تطلبت الخوارزمية المعقدة موارد حسابية كبيرة.","target_lang":"ar","domain":"technical","complexity":"complex"}
+{"en":"The company aims to provide a more responsive and reliable user experience.","translation":"تهدف الشركة إلى توفير تجربة مستخدم أكثر استجابة وموثوقية.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"Customers are experiencing issues with app crashes, which has become a significant concern.","translation":"يواجه العملاء مشاكل في تعطل التطبيقات، مما أصبح مصدر قلق كبير.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The CFO wishes to increase its market share to 2% in the next five years.","translation":"يرغب المدير المالي في زيادة حصتها السوقية إلى 2٪ في السنوات الخمس المقبلة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Bank is ready to finance for expansion of smartphone operations.","translation":"البنك على استعداد لتمويل توسيع عمليات الهواتف الذكية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company has entered into a contract with its sole-distributor.","translation":"دخلت الشركة في عقد مع موزعها الوحيد.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The objective of the company was to catch the market-share of the growing smartphone industry.","translation":"كان هدف الشركة هو الحصول على حصة سوقية من صناعة الهواتف الذكية المتنامية.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The company sells the smartphones and the software license separately.","translation":"تبيع الشركة الهواتف الذكية ورخصة البرنامج بشكل منفصل.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Customers can also buy smartphones and software license separately from other vendors.","translation":"يمكن للعملاء أيضًا شراء الهواتف الذكية ورخصة البرنامج بشكل منفصل من موردين آخرين.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company is planning to enhance not only the operating system but also the touch screen.","translation":"تخطط الشركة لتحسين ليس فقط نظام التشغيل ولكن أيضًا شاشة اللمس.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The company aims to provide a more responsive and reliable user experience.","translation":"تهدف الشركة إلى توفير تجربة مستخدم أكثر استجابة وموثوقية.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The PPE is being depreciated at the rate of 20% p.a. on opening balances.","translation":"يتم إهلاك الممتلكات والمنشآت والمعدات بمعدل 20٪ سنويًا على الأرصدة الافتتاحية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Sales revenue and NOPAT would grow at the rate of 20% p.a. for next 3 years.","translation":"من المتوقع أن تنمو إيرادات المبيعات وصافي الربح التشغيلي بعد الضريبة بمعدل 20٪ سنويًا للسنوات الثلاث القادمة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company has a single performance obligation for smartphone and software license.","translation":"على الشركة التزام أداء واحد للهاتف الذكي ورخصة البرنامج.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Determine the amount of Market Size Variance & Market Share for smartphones.","translation":"حدد مقدار تباين حجم السوق وحصة السوق للهواتف الذكية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Are STL Company and JB Ltd., Canada associated enterprises?","translation":"هل شركتا STL و JB Ltd.، كندا، شركتان مرتبطتان؟","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The transaction price is ` 9500 per smartphone based on best estimate.","translation":"سعر الصفقة هو 9500 دولار أمريكي للهاتف الذكي بناءً على أفضل تقدير.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"STL company shall recognise revenue of ` 190 lakhs.","translation":"يجب على شركة STL أن تعترف بإيرادات قدرها 190 ألف روبية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The accounting entries in books of STL company for current FY.","translation":"قيود المحاسبة في دفاتر شركة STL للسنة المالية الحالية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Calculate the Free Cash Flows from expansion of Operations of Smartphones.","translation":"احسب التدفقات النقدية الحرة من توسيع عمليات الهواتف الذكية.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"Determine the amount of bank finance available for expansion of operations.","translation":"حدد مقدار التمويل المصرفي المتاح لتوسيع العمليات.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company's financial performance in the last quarter was impressive.","translation":"كان أداء الشركة المالي في الربع الأخير مثيرًا للإعجاب.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Please submit your application before the deadline.","translation":"يرجى تقديم طلبك قبل الموعد النهائي.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The new technology has the potential to revolutionize the industry.","translation":"التكنولوجيا الجديدة لديها القدرة على إحداث ثورة في الصناعة.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"She is a highly respected professor at the university.","translation":"إنها أستاذة تحظى باحترام كبير في الجامعة.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The government announced new measures to stimulate the economy.","translation":"أعلنت الحكومة عن تدابير جديدة لتحفيز الاقتصاد.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"Could you please repeat that?","translation":"هل يمكنك التكرار من فضلك؟","target_lang":"ar","domain":"conversation","complexity":"simple"}
+{"en":"The research team made a significant breakthrough in cancer treatment.","translation":"أحرز فريق البحث تقدمًا كبيرًا في علاج السرطان.","target_lang":"ar","domain":"technical","complexity":"complex"}
+{"en":"The weather forecast predicts heavy rain for tomorrow.","translation":"تتوقع توقعات الأرصاد الجوية هطول أمطار غزيرة غدًا.","target_lang":"ar","domain":"news","complexity":"simple"}
+{"en":"He is fluent in several languages.","translation":"إنه يتقن عدة لغات.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The company is expanding its operations overseas.","translation":"تقوم الشركة بتوسيع عملياتها في الخارج.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The meeting will be held at 2 PM.","translation":"سيعقد الاجتماع الساعة الثانية بعد الظهر.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The artist's paintings are known for their vibrant colors.","translation":"تشتهر لوحات الفنان بألوانها الزاهية.","target_lang":"ar","domain":"general","complexity":"moderate"}
+{"en":"The new software update includes several bug fixes.","translation":"يتضمن تحديث البرنامج الجديد العديد من إصلاحات الأخطاء.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"She is a talented musician and composer.","translation":"إنها موسيقية وملحنة موهوبة.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The economic outlook remains uncertain.","translation":"لا تزال التوقعات الاقتصادية غير مؤكدة.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"Can you help me with this problem?","translation":"هل يمكنك مساعدتي في هذه المشكلة؟","target_lang":"ar","domain":"conversation","complexity":"simple"}
+{"en":"The scientific community is debating the implications of climate change.","translation":"تتناقش الأوساط العلمية في تداعيات تغير المناخ.","target_lang":"ar","domain":"technical","complexity":"complex"}
+{"en":"The company's stock price has increased significantly.","translation":"ارتفع سعر سهم الشركة بشكل كبير.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The museum has a large collection of ancient artifacts.","translation":"يضم المتحف مجموعة كبيرة من القطع الأثرية القديمة.","target_lang":"ar","domain":"general","complexity":"moderate"}
+{"en":"The project is behind schedule due to unforeseen circumstances.","translation":"يتأخر المشروع عن الجدول الزمني بسبب ظروف غير متوقعة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company's profits increased significantly this quarter.","translation":"ارتفعت أرباح الشركة بشكل كبير هذا الربع.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Could you please provide me with the latest updates on the project?","translation":"هل يمكنك تزويدي بآخر التحديثات حول المشروع؟","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The new software is designed to streamline the workflow and improve efficiency.","translation":"تم تصميم البرنامج الجديد لتبسيط سير العمل وتحسين الكفاءة.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"Despite the challenges, the team remained focused and delivered the project on time.","translation":"على الرغم من التحديات، ظل الفريق مركزًا وسلم المشروع في الوقت المحدد.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The economic forecast predicts a period of slow growth.","translation":"تتوقع التوقعات الاقتصادية فترة من النمو البطيء.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"The meeting will be held at 2 PM in the conference room.","translation":"سيعقد الاجتماع الساعة 2 ظهرًا في غرفة الاجتماعات.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"Please review the attached document and provide your feedback.","translation":"يرجى مراجعة المستند المرفق وتقديم ملاحظاتك.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The company is investing heavily in research and development.","translation":"تستثمر الشركة بكثافة في البحث والتطوير.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The project requires a detailed analysis of the market trends.","translation":"يتطلب المشروع تحليلًا تفصيليًا لاتجاهات السوق.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The presentation was well-received by the audience.","translation":"لقي العرض ترحيبًا جيدًا من الجمهور.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The new policy will be implemented next month.","translation":"سيتم تطبيق السياسة الجديدة الشهر المقبل.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The team is working diligently to meet the deadline.","translation":"يعمل الفريق بجد للوفاء بالموعد النهائي.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company is committed to providing excellent customer service.","translation":"تلتزم الشركة بتقديم خدمة عملاء ممتازة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The financial report will be released next week.","translation":"سيتم إصدار التقرير المالي الأسبوع المقبل.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The project manager is responsible for overseeing the entire project.","translation":"مدير المشروع مسؤول عن الإشراف على المشروع بأكمله.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company is expanding its operations to new markets.","translation":"تقوم الشركة بتوسيع عملياتها إلى أسواق جديدة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The technology has the potential to revolutionize the industry.","translation":"التكنولوجيا لديها القدرة على إحداث ثورة في الصناعة.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The company is facing some challenges in the current economic climate.","translation":"تواجه الشركة بعض التحديات في المناخ الاقتصادي الحالي.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The team is brainstorming new ideas for the upcoming campaign.","translation":"يعمل الفريق على تبادل الأفكار الجديدة للحملة القادمة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company's success is attributed to its innovative approach.","translation":"يعزى نجاح الشركة إلى نهجها المبتكر.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company's financial performance improved significantly this quarter.","translation":"تحسنت الأداء المالي للشركة بشكل كبير هذا الربع.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Inflation is a major concern for economists worldwide.","translation":"التضخم يمثل قلقًا كبيرًا للاقتصاديين في جميع أنحاء العالم.","target_lang":"ar","domain":"economics","complexity":"moderate"}
+{"en":"The project's success hinges on effective resource allocation and risk management.","translation":"يعتمد نجاح المشروع على تخصيص الموارد وإدارة المخاطر بشكل فعال.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"Please submit your application by the end of the week.","translation":"يرجى تقديم طلبك بحلول نهاية الأسبوع.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The new policy will be implemented next month.","translation":"سيتم تنفيذ السياسة الجديدة الشهر المقبل.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"He is a highly skilled software engineer.","translation":"إنه مهندس برمجيات ماهر للغاية.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The government announced new measures to stimulate the economy.","translation":"أعلنت الحكومة عن تدابير جديدة لتحفيز الاقتصاد.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"The research team is working on a groundbreaking discovery.","translation":"يعمل فريق البحث على اكتشاف رائد.","target_lang":"ar","domain":"science","complexity":"moderate"}
+{"en":"The company is facing challenges in the global market.","translation":"تواجه الشركة تحديات في السوق العالمية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The meeting will be held at 2 PM.","translation":"سيعقد الاجتماع في الساعة الثانية بعد الظهر.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The data analysis revealed some interesting patterns.","translation":"كشفت تحليل البيانات عن بع�� الأنماط المثيرة للاهتمام.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The CEO addressed the employees about the company's future.","translation":"خاطب الرئيس التنفيذي الموظفين حول مستقبل الشركة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The contract was signed by both parties.","translation":"تم توقيع العقد من قبل الطرفين.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The new product launch was a great success.","translation":"كان إطلاق المنتج الجديد ناجحًا جدًا.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The company is committed to sustainable practices.","translation":"تلتزم الشركة بالممارسات المستدامة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The economic outlook remains uncertain.","translation":"لا تزال التوقعات الاقتصادية غير مؤكدة.","target_lang":"ar","domain":"economics","complexity":"moderate"}
+{"en":"The team worked collaboratively to achieve the goal.","translation":"عمل الفريق بشكل تعاوني لتحقيق الهدف.","target_lang":"ar","domain":"general","complexity":"moderate"}
+{"en":"The project requires careful planning and execution.","translation":"يتطلب المشروع تخطيطًا وتنفيذًا دقيقين.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company is investing heavily in research and development.","translation":"تستثمر الشركة بكثافة في البحث والتطوير.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The market is experiencing rapid changes.","translation":"تشهد السوق تغيرات سريعة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company's financial performance was strong this quarter.","translation":"كان أداء الشركة المالي قويًا هذا الربع.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The new product launch is scheduled for next month.","translation":"من المقرر إطلاق المنتج الجديد الشهر المقبل.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The team is working hard to meet the deadline.","translation":"يعمل الفريق بجد للوفاء بالموعد النهائي.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The government announced new economic policies.","translation":"أعلنت الحكومة عن سياسات اقتصادية جديدة.","target_lang":"ar","domain":"news","complexity":"simple"}
+{"en":"The scientist conducted a series of experiments.","translation":"أجرى العالم سلسلة من التجارب.","target_lang":"ar","domain":"science","complexity":"simple"}
+{"en":"The weather forecast predicts rain tomorrow.","translation":"يتوقع الطقس هطول الأمطار غدًا.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The artist's paintings were displayed in a gallery.","translation":"عُرضت لوحات الفنان في معرض.","target_lang":"ar","domain":"art","complexity":"simple"}
+{"en":"The company is facing challenges in the market.","translation":"تواجه الشركة تحديات في السوق.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The research team is analyzing the data carefully.","translation":"يقوم فريق البحث بتحليل البيانات بعناية.","target_lang":"ar","domain":"science","complexity":"moderate"}
+{"en":"The negotiations between the two countries are ongoing.","translation":"المفاوضات بين البلدين مستمرة.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"The new technology has the potential to revolutionize the industry.","translation":"التكنولوجيا الجديدة لديها القدرة على إحداث ثورة في الصناعة.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The economic indicators suggest a period of growth.","translation":"تشير المؤشرات الاقتصادية إلى فترة نمو.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The complex algorithm requires significant computational power.","translation":"تتطلب الخوارزمية المعقدة قوة حاسوبية كبيرة.","target_lang":"ar","domain":"technical","complexity":"complex"}
+{"en":"The philosophical debate explored the nature of consciousness.","translation":"استكشف النقاش الفلسفي طبيعة الوعي.","target_lang":"ar","domain":"general","complexity":"complex"}
+{"en":"The company's strategic plan involves a global expansion strategy.","translation":"تتضمن الخطة الاستراتيجية للشركة استراتيجية توسع عالمية.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The implications of the new scientific discovery are far-reaching.","translation":"الآثار المترتبة على الاكتشاف العلمي الجديد بعيدة المدى.","target_lang":"ar","domain":"science","complexity":"complex"}
+{"en":"The political landscape is constantly shifting due to various factors.","translation":"المشهد السياسي يتغير باستمرار بسبب عوامل مختلفة.","target_lang":"ar","domain":"news","complexity":"complex"}
+{"en":"The intricate details of the artwork were mesmerizing.","translation":"كانت التفاصيل المعقدة للعمل الفني ساحرة.","target_lang":"ar","domain":"art","complexity":"complex"}
+{"en":"The legal proceedings are expected to be lengthy and complex.","translation":"من المتوقع أن تكون الإجراءات القانونية طويلة ومعقدة.","target_lang":"ar","domain":"legal","complexity":"complex"}
+{"en":"The economic downturn has affected many industries.","translation":"أثر التباطؤ الاقتصادي على العديد من الصناعات.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company's financial performance was strong this quarter.","translation":"كان أداء الشركة المالي قويًا هذا الربع.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The new policy will be implemented next month.","translation":"سيتم تطبيق السياسة الجديدة الشهر المقبل.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The meeting is scheduled for tomorrow morning at 10 AM.","translation":"الاجتماع مقرر صباح الغد الساعة العاشرة صباحًا.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Please review the attached document and provide your feedback.","translation":"يرجى مراجعة المستند المرفق وتقديم ملاحظاتك.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The project is facing some delays due to unforeseen circumstances.","translation":"يواجه المشروع بعض التأخيرات بسبب ظروف غير متوقعة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"We need to analyze the market trends to make informed decisions.","translation":"نحن بحاجة إلى تحليل اتجاهات السوق لاتخاذ قرارات مستنيرة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company is committed to sustainable practices and environmental responsibility.","translation":"تلتزم الشركة بالممارسات المستدامة والمسؤولية البيئية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The board of directors approved the proposed merger.","translation":"وافق مجلس الإدارة على الاندماج المقترح.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The legal team is reviewing the contract terms and conditions.","translation":"يقوم الفريق القانوني بمراجعة شروط وأحكام العقد.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company's strategic plan outlines its goals for the next five years.","translation":"تحدد الخطة الاستراتيجية للشركة أهدافها للسنوات الخمس القادمة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company's success is attributed to its innovative approach to problem-solving.","translation":"يعزى نجاح الشركة إلى نهجها المبتكر في حل المشكلات.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The complex interplay of market forces and regulatory changes presents significant challenges.","translation":"يشكل التفاعل المعقد بين قوى السوق والتغييرات التنظيمية تحديات كبيرة.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The company is undergoing a comprehensive restructuring to improve efficiency and profitability.","translation":"تخضع الشركة لإعادة هيكلة شاملة لتحسين الكفاءة والربحية.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The company's competitive advantage lies in its ability to adapt to changing market dynamics.","translation":"تكمن الميزة التنافسية للشركة في قدرتها على التكيف مع ديناميكيات السوق المتغيرة.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The company's financial statements are prepared in accordance with generally accepted accounting principles.","translation":"يتم إعداد البيانات المالية للشركة وفقًا لمبادئ المحاسبة المقبولة عمومًا.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The company's commitment to corporate social responsibility is reflected in its various philanthropic initiatives.","translation":"ينعكس التزام الشركة بالمسؤولية الاجتماعية للشركات في مبادراتها الخيرية المختلفة.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The company's intellectual property portfolio is a valuable asset that provides a significant competitive edge.","translation":"تعتبر محفظة الملكية الفكرية للشركة أصلًا قيمًا يوفر ميزة تنافسية كبيرة.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The company's risk management strategy includes a comprehensive assessment of potential threats and vulnerabilities.","translation":"تتضمن استراتيجية إدارة المخاطر الخاصة بالشركة تقييمًا شاملاً للمخاطر ونقاط الضعف المحتملة.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The company's long-term growth strategy focuses on expanding into new markets and developing innovative products.","translation":"تركز استراتيجية النمو طويلة الأجل للشركة على التوسع في أسواق جديدة وتطوير منتجات مبتكرة.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The company's success depends on its ability to attract and retain top talent in a highly competitive market.","translation":"يعتمد نجاح الشركة على قدرتها على جذب أفضل المواهب والاحتفاظ بها في سوق شديد التنافسية.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"His company’s products within India can be categorized as exports.","translation":"يمكن تصنيف منتجات شركته داخل الهند على أنها صادرات.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Deemed exports refer to supplies of goods manufactured in India which are notified as deemed exports.","translation":"تشير الصادرات المعتبرة إلى توريد السلع المصنعة في الهند والتي يتم إخطارها على أنها صادرات معتبرة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Such supplies do not leave India and the payment for the same is received either in Indian rupees or in convertible foreign exchange.","translation":"لا تغادر هذه الإمدادات الهند ويتم استلام الدفعة مقابلها إما بالروبية الهندية أو بالعملة الأجنبية القابلة للتحويل.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Following categories of supply of goods have been notified as deemed exports by the Government.","translation":"تم إخطار فئات توريد السلع التالية على أنها صادرات معتبرة من قبل الحكومة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Supply of goods by a registered person against Advance Authorisation (AA).","translation":"توريد السلع من قبل شخص مسجل مقابل تفويض مسبق (AA).","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation (EPCG).","translation":"توريد السلع الرأسمالية من قبل شخص مسجل مقابل تفويض سلع رأس المال لتعزيز الصادرات (EPCG).","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Deemed exports are not zero-rated supplies by default, unlike the regular exports.","translation":"الصادرات المعتبرة ليست توريدات ذات معدل صفري افتراضيًا، على عكس الصادرات العادية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Hence, all supplies notified as supply for deemed export are subject to levy of taxes.","translation":"وبالتالي، تخضع جميع الإمدادات التي تم إخطارها على أنها إمداد للتصدير المعتبر لفرض الضرائب.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The refund of tax paid on the supply regarded as deemed export is admissible to either the supplier or the recipient.","translation":"يُسمح برد الضريبة المدفوعة على التوريد الذي يعتبر تصديرًا معتبرًا إما للمورد أو للمستلم.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"CA Parminder Kaur qualified as a Chartered Accountant 3 years back has set up her own Practice in Jalandhar, Punjab.","translation":"قامت المحاسبة القانونية بارميندر كور، التي تأهلت كمحاسب قانوني قبل 3 سنوات، بإنشاء ممار��تها الخاصة في جالاندهار، البنجاب.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"Her major expertise is in the field of consultancy to her clients regarding Global Accounting, Foreign Exchange related Legal matters, International taxation & promoting Financial Literacy.","translation":"خبرتها الرئيسية في مجال الاستشارات لعملائها فيما يتعلق بالمحاسبة العالمية، والمسائل القانونية المتعلقة بالصرف الأجنبي، والضرائب الدولية وتعزيز الثقافة المالية.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"Through reference of an NRI relative, she recently bagged a contract of providing her services to the corporate house “SIMRAJ”.","translation":"من خلال الإشارة إلى أحد أقارب NRI، حصلت مؤخرًا على عقد لتقديم خدماتها إلى الشركة ","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"Raj & Simran met each other during their post-graduation days in London School of Economics and became best friends there.","translation":"التقى راج وسيمران ببعضهما البعض خلال أيام دراستهما العليا في كلية لندن للاقتصاد وأصبحا أفضل الأصدقاء هناك.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"While Simran was simultaneously involved in the construction business of her father in London, Raj was always a kind of creative person.","translation":"بينما كانت سيمران تعمل في نفس الوقت في مجال أعمال البناء لوالدها في لندن، كان راج دائمًا نوعًا من الأشخاص المبدعين.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"At present, Simran is successfully running her construction business by the name of Simran Constructions GmbH in Germany.","translation":"في الوقت الحالي، تدير سيمران بنجاح أعمالها في مجال البناء باسم Simran Constructions GmbH في ألمانيا.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Raj Pharma AG has its presence in India also.","translation":"راج فارما إيه جي لها وجود في الهند أيضًا.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Simran’s one of the biggest construction project was being executed in India at Amritsar.","translation":"كان أحد أكبر مشاريع البناء لسيمران قيد التنفيذ في الهند في أمريتسار.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The functional currency of Simran Constructions GmbH is Euros.","translation":"العملة الوظيفية لشركة Simran Constructions GmbH هي اليورو.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"SIMCO’s bank accounts are maintained in USD as well as in INR.","translation":"يتم الاحتفاظ بالحسابات المصرفية لشركة SIMCO بالدولار الأمريكي وكذلك بالروبية الهندية.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"CA Parminder guides and helps Mr. Juneja to execute this import transaction following all the general guidelines.","translation":"توجه المحاسبة القانونية بارميندر وتساعد السيد جونجا على تنفيذ معاملة الاستيراد هذه باتباع جميع الإرشادات العامة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company is planning to discuss the financial scheme with XYZ Bank Ltd.","translation":"تخطط الشركة لمناقشة الخطة المالية مع بنك XYZ المحدود.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Auditors need to assess the risks of material misstatement at two levels.","translation":"يحتاج المدققون إلى تقييم مخاطر الأخطاء الجوهرية على مستويين.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The auditor found inaccuracies in the processing of transactions.","translation":"وجد المدقق عدم دقة في معالجة المعاملات.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"ITC is available in case of sub-contracting of catering service as per GST Law.","translation":"يتوفر رصيد ضريبة السلع والخدمات في حالة التعاقد من الباطن لخدمات تقديم الطعام وفقًا لقانون ضريبة السلع والخدمات.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The value of a coupon is equal to the money value of the goods redeemable against it.","translation":"تساوي قيمة القسيمة القيمة النقدية للسلع القابلة للاسترداد مقابلها.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"In a business combination, the acquirer is usually the entity that issues its equity interests.","translation":"في اندماج الأعمال، يكون المستحوذ عادةً هو الكيان الذي يصدر حصصه في حقوق الملكية.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"Calculate the gain or loss Kavya Hotels Ltd. will make on acquisition.","translation":"احسب الربح أو الخسارة التي ستحققها شركة Kavya Hotels Ltd. من عملية الاستحواذ.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Auditors are required to assess the risks of material misstatement.","translation":"يُطلب من المدققين تقييم مخاطر الأخطاء الجوهرية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Compute profits and gains of business for the assessment year 2024-25.","translation":"احسب أرباح ومكاسب الأعمال للسنة التقديرية 2024-25.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company received a bill for vegetables in March 2024.","translation":"تلقت الشركة فاتورة للخضروات في مارس 2024.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The auditor is attending the physical inventory count.","translation":"يحضر المدقق جرد المخزون الفعلي.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"EVA can be improved when operating profits can be improved without investing more capital.","translation":"يمكن تحسين القيمة الاقتصادية المضافة عندما يمكن تحسين أرباح التشغيل دون استثمار المزيد من رأس المال.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The company can claim deduction for scientific research expenditure.","translation":"يمكن للشركة المطالبة بخصم نفقات البحث العلمي.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Percentage of profit earned from launch of new drug formulations will be appropriate.","translation":"ستكون النسبة المئوية للأرباح المكتسبة من إطلاق تركيبات الأدوية الجديدة مناسبة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Improve Earning Per Share and Share Price by 15% in the coming year.","translation":"تحسين ربحية السهم وسعر السهم بنسبة 15٪ في العام المقبل.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Reduce the number of defects identified by quality control and customers by 15%.","translation":"تقليل عدد العيوب التي تحددها مراقبة الجودة والعملاء بنسبة 15٪.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The management is keen on increasing the company’s potential to generate value.","translation":"تحرص الإدارة على زيادة قدرة الشركة على توليد القيمة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"CA Shirish has been appointed as the auditor for the year 2023-24.","translation":"تم تعيين المحاسب القانوني شيريش مدققًا حسابيًا للسنة 2023-24.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The company commenced business in the year 2020-21.","translation":"بدأت الشركة أعمالها في السنة المالية 2020-21.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The new management team wish to assess performance on a value based model.","translation":"يرغب فريق الإدارة الجديد في تقييم الأداء على أساس نموذج قائم على القيمة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"BL Ltd. generated positive EVA of ` 5,36,28,000 for the year 2023-24.","translation":"ولدت شركة BL المحدودة قيمة اقتصادية مضافة إيجابية قدرها 5,36,28,000 روبية هندية للسنة المالية 2023-24.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"This is much lower than the EVA of the previous year ` 7,43,04,000.","translation":"هذا أقل بكثير من القيمة الاقتصادية المضافة للسنة السابقة والتي بلغت 7,43,04,000 روبية هندية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The value generated is lower by 27.83%.","translation":"القيمة المولدة أقل بنسبة 27.83%.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"While this is a concern, it should be noted that lower EVA is not the same as negative EVA.","translation":"في حين أن هذا يمثل مصدر قلق، تجدر الإشارة إلى أن انخفاض القيمة الاقتصادية المضافة لا يساوي القيمة الاقتصادية المضافة السلبية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"BL Limited did generate positive value during the year 2023-24 although lower than the previous year.","translation":"بالفعل، قامت شركة BL المحدودة بتوليد قيمة إيجابية خلال العام 2023-24 على الرغم من أنها أقل من العام السابق.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Hence, it is an acceptable performance.","translation":"وبالتالي، فهو أداء مقبول.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The EPS for the year 2023-24 reduced by 16.67% from ` 1,200 per share in the previous year to ` 1,000 per share.","translation":"انخفض العائد على السهم للسنة المالية 2023-24 بنسبة 16.67% من 1,200 روبية هندية للسهم الواحد في العام السابق إلى 1,000 روبية هندية للسهم الواحد.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"For an investor’s standpoint, this not a favourable performance.","translation":"من وجهة نظر المستثمر، هذا ليس أداءً مواتيًا.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The Nifty 500 Index has dropped lower by 10% between the years 2023-24.","translation":"انخفض مؤشر Nifty 500 بنسبة 10% بين عامي 2023-24.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"This indicates a downturn in the broader stock market scenario as well as in the pharma sector scenario.","translation":"يشير هذا إلى تراجع في سيناريو سوق الأسهم الأوسع وكذلك في قطاع الأدوية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"In comparison, the share price of BL Limited declined by 16.67% during the same period.","translation":"بالمقارنة، انخفض سعر سهم شركة BL المحدودة بنسبة 16.67% خلال نفس الفترة.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"This shows that the downturn with the company is specifically more than the broad market and industry trends.","translation":"هذا يوضح أن التراجع في الشركة أكبر تحديدًا من اتجاهات السوق والصناعة الأوسع نطاقًا.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"This is not a favourable performance metric as it shows shareholders are perhaps not very optimistic about the future performance of the company.","translation":"هذا ليس مقياس أداء مواتيًا لأنه يظهر أن المساهمين ربما ليسوا متفائلين جدًا بشأن الأداء المستقبلي للشركة.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"BL Limited has created positive value for its shareholders by generated an EVA of ` 5,36,28,000.","translation":"قامت شركة BL المحدودة بإنشاء قيمة إيجابية لمساهميها من خلال توليد قيمة اقتصادية مضافة قدرها 5,36,28,000 روبية هندية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"However, the performance based on EPS and Share market information indicate that the company is facing higher downturn prospects as compared to the over all industry and the market.","translation":"ومع ذلك، يشير الأداء بناءً على معلومات العائد على السهم وسوق الأسهم إلى أن الشركة تواجه احتمالات تراجع أعلى مقارنة بالصناعة والسوق بشكل عام.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The fall in EVA by 27.83% and the 16.67% fall in EPS are indicators that the company specific performance is worse than the overall market and the pharma industry.","translation":"يشير انخفاض القيمة الاقتصادية المضافة بنسبة 27.83% وانخفاض العائد على السهم بنسبة 16.67% إلى أن أداء الشركة المحدد أسوأ من أداء السوق والصناعة الدوائية بشكل عام.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"This negative sentiment can be further inferred by the fall in share price of BL Limited by 16.67% during the same period.","translation":"يمكن الاستدلال على هذا الشعور السلبي بشكل أكبر من خلال انخفاض سعر سهم شركة BL المحدودة بنسبة 16.67% خلال نفس الفترة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"As per SA 510, one of the objectives of an audit is to obtain sufficient evidence about whether opening balances contain misstatements that can materially affect the current year’s financial statements.","translation":"وفقًا للمعيار SA 510، أحد أهداف التدقيق هو الحصول على أدلة كافية حول ما إذا كانت الأرصدة الافتتاحية تحتوي على أخطاء يمكن أن تؤثر جوهريًا على البيانات المالية للسنة الحالية.","target_lang":"ar","domain":"technical","complexity":"complex"}
+{"en":"In the case of inventories, the closing inventory balance cannot provide appropriate evidence regarding the inventory on hand at the beginning of the year.","translation":"في حالة المخزون، لا يمكن لرصيد المخزون الختامي تقديم دليل مناسب فيما يتعلق بالمخزون الموجود في بداية العام.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"Therefore, CA Shirish will have to perform additional audit procedures that can provide sufficient audit evidence.","translation":"لذلك، سيتعين على المحاسب القانوني شيريش إجراء إجراءات تدقيق إضافية يمكن أن توفر أدلة تدقيق كافية.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"How do external market dynamics impact Mantrupti Ltd.'s (MTL) strategic choices and competitive stance within the coffee and tea industry?","translation":"كيف تؤثر ديناميكيات السوق الخارجية على الخيارات الاستراتيجية لشركة مانتروبتي المحدودة (MTL) وموقفها التنافسي داخل صناعة القهوة والشاي؟","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Consider aspects such as the level of competition among industry players, the influence of suppliers and buyers on MTL's operations, the potential threat posed by new market entrants, and the availability of alternative products or substitutes.","translation":"ضع في اعتبارك جوانب مثل مستوى المنافسة بين اللاعبين في الصناعة، وتأثير الموردين والمشترين على عمليات MTL، والتهديد المحتمل الذي يشكله الداخلون الجدد إلى السوق، وتوافر المنتجات أو البدائل البديلة.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"Evaluate how these factors shape MTL's market positioning and strategic decisions in response to industry challenges and opportunities.","translation":"قم بتقييم كيفية تشكيل هذه العوامل لموقع MTL في السوق وقراراتها الاستراتيجية استجابة لتحديات وفرص الصناعة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The correct answer is D) Competitive Rivalry.","translation":"الإجابة الصحيحة هي د) التنافس.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"While all factors in Porter's Five Forces framework are relevant to assessing MTL's competitive landscape, the factor of competitive rivalry specifically refers to the intensity of competition among existing industry players.","translation":"في حين أن جميع العوامل في إطار القوى الخمس لبورتر ذات صلة بتقييم المشهد التنافسي لـ MTL، فإن عامل التنافس يشير على وجه التحديد إلى حدة المنافسة بين اللاعبين الحاليين في الصناعة.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"In the case of MTL, established brands and emerging players constantly strive to differentiate themselves through product innovation, pricing strategies, and marketing initiatives.","translation":"في حالة MTL، تسعى العلامات التجارية الراسخة واللاعبون الناشئون باستمرار إلى تمييز أنفسهم من خلال الابتكار في المنتجات واستراتيجيات التسعير ومبادرات التسويق.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"This intense competition poses a threat to MTL's market share and profitability as rivals vie for dominance.","translation":"يشكل هذا التنافس الشديد تهديدًا لحصة MTL في السوق وربحيتها حيث يتنافس المنافسون على الهيمنة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Therefore, competitive rivalry represents a crucial aspect influenced by Porter's Five Forces in understanding MTL's strategic challenges within the coffee and tea industry.","translation":"لذلك، يمثل التنافس جانبًا حاسمًا يتأثر بالقوى الخمس لبورتر في فهم التحديات الاستراتيجية لـ MTL داخل صناعة القهوة والشاي.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"Section 15(1)(b) of the Customs Act, 1962 provides that in the case of goods cleared from a warehouse, rate of duty applicable is the rate of duty in force on the date on which a bill of entry for home consumption in respect of such goods is presented.","translation":"ينص القسم 15 (1) (ب) من قانون الجمارك لعام 1962 على أنه في حالة البضائع المفرج عنها من المستودع، فإن معدل الرسوم الجمركية المطبق هو معدل الرسوم الجمركية الساري في التاريخ الذي يتم فيه تقديم بيان دخول للاستهلاك المحلي فيما يتعلق بهذه البضائع.","target_lang":"ar","domain":"legal","complexity":"complex"}
+{"en":"Third proviso to section 14 of the Customs Act, 1962 provides that the rate of exchange notified by the CBIC as prevalent on the date of presentation of bill of entry for warehousing is the applicable rate of exchange for conversion of foreign currency into local currency.","translation":"ينص البند الثالث من المادة 14 من قانون الجمارك لعام 1962 على أن سعر الصرف الذي أخطرت به CBIC كما هو سائد في تاريخ تقديم بيان الدخول للتخزين هو سعر الصرف المطبق لتحويل العملة الأجنبية إلى العملة المحلية.","target_lang":"ar","domain":"legal","complexity":"complex"}
+{"en":"As per explanation to rule 12 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, the chief reasons on the basis of which the proper officer can raise doubts on the truth or accuracy of the declared value may include:-","translation":"وفقًا لتفسير القاعدة 12 من قواعد تقييم الجمارك (تحديد قيمة البضائع المستوردة) لعام 2007، قد تشمل الأسباب الرئيسية التي يمكن للموظف المختص على أساسها إثارة الشكوك حول صحة أو دقة القيمة المعلنة:-","target_lang":"ar","domain":"legal","complexity":"complex"}
+{"en":"the significantly higher value at which identical or similar goods imported at or about the same time in comparable quantities in a comparable commercial transaction were assessed;","translation":"القيمة الأعلى بكثير التي تم بها تقييم سلع متطابقة أو مماثلة مستوردة في نفس الوقت أو بالقرب منه بكميات مماثلة في معاملة تجارية مماثلة؛","target_lang":"ar","domain":"legal","complexity":"complex"}
+{"en":"the sale involves an abnormal discount or abnormal reduction from the ordinary competitive price;","translation":"تتضمن عملية البيع خصمًا غير طبيعي أو تخفيضًا غير طبيعي عن السعر التنافسي العادي؛","target_lang":"ar","domain":"legal","complexity":"moderate"}
+{"en":"the sale involves special discounts limited to exclusive agents;","translation":"تتضمن عملية البيع خصومات خاصة تقتصر على الوكلاء الحصريين؛","target_lang":"ar","domain":"legal","complexity":"simple"}
+{"en":"the misdeclaration of goods in parameters such as description, quality, quantity, country of origin, year of manufacture or production;","translation":"الإعلان الخاطئ عن البضائع في معايير مثل الوصف والجودة والكمية وبلد المنشأ وسنة الصنع أو الإنتاج؛","target_lang":"ar","domain":"legal","complexity":"moderate"}
+{"en":"the non declaration of parameters such as brand, grade, specifications that have relevance to value;","translation":"عدم الإعلان عن معايير مثل العلامة التجارية والدرجة والمواصفات ذات الصلة بالقيمة؛","target_lang":"ar","domain":"legal","complexity":"moderate"}
+{"en":"the fraudulent or manipulated documents","translation":"المستندات الاحتيالية أو التي تم التلاعب بها","target_lang":"ar","domain":"legal","complexity":"simple"}
+{"en":"As per SA 560, “Subsequent Events”, the auditor has no obligation to perform any audit procedures regarding the financial statements after the date of the auditor’s report.","translation":"وفقًا لـ SA 560، \"الأحداث اللاحقة\"، ليس على المدقق أي التزام بإجراء أي إجراءات تدقيق فيما يتعلق بالبيانات المالية بعد تاريخ تقرير المدقق.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"However, when, after the date of the auditor’s report but before the date the financial statements are issued, a fact becomes known to the auditor that, had it been known to the auditor at the date of the auditor’s report, may have caused the auditor to amend the auditor’s report, the auditor shall:","translation":"ومع ذلك، عندما يصبح المدقق على علم بحقيقة ما بعد تاريخ تقرير المدقق ولك�� قبل تاريخ إصدار البيانات المالية، والتي لو كان المدقق على علم بها في تاريخ تقرير المدقق، لربما تسببت في قيام المدقق بتعديل تقرير المدقق، يجب على المدقق:","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"Discuss the matter with management and, where appropriate, those charged with governance.","translation":"ناقش الأمر مع الإدارة، وحيثما كان ذلك مناسبًا، مع المسؤولين عن الحوكمة.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"By holding a large number of different investments, mutual funds tend to do neither exceptionally well nor exceptionally poor.","translation":"من خلال الاحتفاظ بعدد كبير من الاستثمارات المختلفة، تميل صناديق الاستثمار المشتركة إلى عدم الأداء الجيد بشكل استثنائي أو الأداء السيئ بشكل استثنائي.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"For stocks, one can rely his selection on the parameters of economic, industry and company analysis.","translation":"بالنسبة للأسهم، يمكن للمرء أن يعتمد اختياره على معايير التحليل الاقتصادي والصناعي والشركات.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"In case of mutual funds, past performance is the one of the most important criteria to fall back upon but the past performance cannot predict the future.","translation":"في حالة صناديق الاستثمار المشتركة، يعد الأداء السابق أحد أهم المعايير التي يمكن الاعتماد عليها، ولكن الأداء السابق لا يمكنه التنبؤ بالمستقبل.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Every Mutual Fund Scheme charges some fund management fees as a part of Annual Recurring Expenses.","translation":"تفرض كل خطة صندوق استثمار رسوم إدارة صندوق كجزء من المصروفات المتكررة السنوية.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Although there are no charges/load on entry, but at times an exit may get charged if withdrawn before a stipulated period, known as “Exit Load”.","translation":"على الرغم من عدم وجود رسوم/تحميل عند الدخول، ولكن في بعض الأحيان قد يتم فرض رسوم على الخروج إذا تم السحب قبل فترة محددة، والمعروفة باسم “Exit Load”.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The fees paid to the Asset Management Company is in no way related to performance.","translation":"الرسوم المدفوعة لشركة إدارة الأصول لا علاقة لها بالأداء.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Obtain a comprehensive understanding of the blockchain-based pilot program, including its objectives, scope, and key processes involved.","translation":"الحصول على فهم شامل لبرنامج تجريبي قائم على blockchain، بما في ذلك أهدافه ونطاقه والعمليات الرئيسية المعنية.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"Review the partnership agreements, contracts, and legal documentation governing the relationship between the RFIN bank and Bouyanc Bank.","translation":"مراجعة اتفاقيات الشراكة والعقود والوثائق القانونية التي تحكم العلاقة بين بنك RFIN وبنك Bouyanc.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"Assess encryption methods, cryptographic key management, and secure transmission protocols used for data protection.","translation":"تقييم طرق التشفير وإدارة المفاتيح التشفيرية وبروتوكولات الإرسال الآمنة المستخدمة لحماية البيانات.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"Validate that transactions are recorded and settled accurately on the blockchain, ensuring adherence to relevant regulations and contractual obligations.","translation":"التحقق من تسجيل وتسوية المعاملات بدقة على blockchain، مما يضمن الالتزام باللوائح ذات الصلة والالتزامات التعاقدية.","target_lang":"ar","domain":"technical","complexity":"complex"}
+{"en":"Provide recommendations for improving internal controls, security measures, compliance procedures, and overall efficiency and effectiveness of the pilot program.","translation":"تقديم توصيات لتحسين الضوابط الداخلية والتدابير الأمنية وإجراءات الامتثال والكفاءة والفعالية الش��ملة للبرنامج التجريبي.","target_lang":"ar","domain":"technical","complexity":"complex"}
+{"en":"WDG Ltd. boasts a state-of-the-art manufacturing facility equipped with advanced machinery and technology.","translation":"تفتخر شركة WDG Ltd. بمرفق تصنيع حديث مجهز بآلات وتكنولوجيا متطورة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Their production process adheres to stringent quality control measures, ensuring their spare parts meet the highest standards of durability, functionality, and efficiency.","translation":"تلتزم عملية الإنتاج الخاصة بهم بتدابير صارمة لمراقبة الجودة، مما يضمن أن قطع الغيار الخاصة بهم تلبي أعلى معايير المتانة والوظائف والكفاءة.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"Driven by a customer-centric approach, WDG Ltd. maintains a wide inventory of spare parts to cater to the diverse needs of their clients.","translation":"مدفوعة بنهج يركز على العملاء، تحتفظ شركة WDG Ltd. بمخزون واسع من قطع الغيار لتلبية الاحتياجات المتنوعة لعملائها.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company desires to upgrade its production process since the directors believe that technology-led production is the only way the company can remain competitive.","translation":"ترغب الشركة في ترقية عملية الإنتاج الخاصة بها لأن المديرين يعتقدون أن الإنتاج الذي تقوده التكنولوجيا هو السبيل الوحيد الذي يمكن للشركة من خلاله الحفاظ على قدرتها التنافسية.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"However, the draft financial statements do not show a lease asset or a lease liability as on date.","translation":"ومع ذلك، لا تظهر البيانات المالية الأولية أصل إيجار أو التزام إيجار حتى تاريخه.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Ms. Tina believed that no matter how much authority and autonomy are given to responsibility managers, performance reports are needed to evaluate the performance of the managers at all operating levels of the organization.","translation":"اعتقدت السيدة تينا أنه بغض النظر عن مقدار السلطة والاستقلالية الممنوحة لمديري المسؤولية، فإن تقارير الأداء ضرورية لتقييم أداء المديرين على جميع المستويات التشغيلية للمؤسسة.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"At bottom levels, it helps in determining what all corrective measures are required in their segments.","translation":"في المستويات الدنيا، يساعد ذلك في تحديد جميع الإجراءات التصحيحية المطلوبة في قطاعاتهم.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The risk-free rate of return is 7%.","translation":"معدل العائد الخالي من المخاطر هو 7٪.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The Net Present Value of the project proposed for making investment based on Risk free rate approximately is................","translation":"القيمة الحالية الصافية للمشروع المقترح للاستثمار على أساس معدل خالٍ من المخاطر تقريبًا هي ................","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"regulatory requirements is essential for adapting strategies, identifying opportunities, and mitigating risks to maintain a competitive edge and strategic positioning.","translation":"المتطلبات التنظيمية ضرورية لتكييف الاستراتيجيات وتحديد الفرص والتخفيف من المخاطر للحفاظ على ميزة تنافسية وموقع استراتيجي.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"In conclusion, a strategic position analysis is integral to understanding WDG Ltd.'s competitive positioning within the industrial spare parts industry.","translation":"في الختام، يعد تحليل الوضع الاستراتيجي جزءًا لا يتجزأ من فهم الوضع التنافسي لشركة WDG المحدودة داخل صناعة قطع الغيار الصناعية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"By examining its internal capabilities, stakeholder influences, task environment, and broader market dynamics, the company can make informed decisions to maintain its competitive edge and drive future success.","translation":"من خلال فحص قدراتها الداخلية، وتأثيرات أصحاب المصلحة، وبيئة المهام، وديناميكيات السوق الأوسع، يمكن للشركة اتخاذ قرارات مستنيرة للحفاظ على ميزتها التنافسية وتحقيق النجاح في المستقبل.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"FST Limited is engaged in the business of manufacturing and export of ready-made garments like T-shirts, skirts, tops and similar casual wear.","translation":"تشارك شركة FST المحدودة في تصنيع وتصدير الملابس الجاهزة مثل القمصان والتنانير والبلوزات والملابس غير الرسمية المماثلة.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"CA T is statutory auditor of the company and also provides tax consultancy services.","translation":"المحاسب القانوني T هو المدقق القانوني للشركة ويقدم أيضًا خدمات استشارية ضريبية.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"He also handles matters pertaining to direct and indirect taxes of the company.","translation":"يتعامل أيضًا مع الأمور المتعلقة بالضرائب المباشرة وغير المباشرة للشركة.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"On a Monday morning, he had gone to the company’s office located in NOIDA for participating in a pre-arranged meeting with certain key directors of the company on some matters.","translation":"في صباح يوم الاثنين، ذهب إلى مكتب الشركة الواقع في نويدا للمشاركة في اجتماع مُعد مسبقًا مع بعض المديرين الرئيسيين للشركة بشأن بعض الأمور.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The said location also houses company’s manufacturing facilities.","translation":"يضم الموقع المذكور أيضًا مرافق تصنيع الشركة.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Barely had the meeting started, a team of three officers from Income Tax department descended upon the company’s premises to conduct TDS survey under Income-t ax Act, 1961.","translation":"لم يبدأ الاجتماع بعد، حتى نزل فريق من ثلاثة ضباط من مصلحة ضريبة الدخل على مقر الشركة لإجراء مسح TDS بموجب قانون ضريبة الدخل لعام 1961.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"After completing the necessary formalities, they asked for financial statements for last three years and evidence of TDS returns filed during those periods.","translation":"بعد الانتهاء من الإجراءات الرسمية اللازمة، طلبوا البيانات المالية للسنوات الثلاث الماضية ودليلًا على إقرارات TDS المقدمة خلال تلك الفترات.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Thereafter, they took control of the systems of the company containing its books of accounts.","translation":"بعد ذلك، سيطروا على أنظمة الشركة التي تحتوي على دفاتر حساباتها.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Meanwhile, directors of the company requested CA T to stay there and help them out in this situation.","translation":"في غضون ذلك، طلب مديرو الشركة من المحاسب القانوني T البقاء هناك ومساعدتهم في هذه الحالة.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"After perusing company’s accounts books, documentary evidence including bills for few hours, the team summarized following points/ purported lapses by the company in the matter of TDS deduction and incidental issues:","translation":"بعد الاطلاع على دفاتر حسابات الشركة، والأدلة المستندية بما في ذلك الفواتير لبضع ساعات، لخص الفريق النقاط/الأخطاء التالية المزعومة من قبل الشركة في مسألة خصم TDS والقضايا العرضية:","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"(i) It was pointed out that company has made payments during these years to Bharat Container Corporation Limited (BCCL), a government owned PSU.","translation":"(1) أشير إلى أن الشركة قد قامت بسداد مدفوعات خلال هذه السنوات إلى شركة بهارات كونتينر كوربوريشن المحدودة (BCCL)، وهي شركة مملوكة للحكومة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The said company operates container cargo services and its terminal is linked with rail lines to various gateway ports including one at JNPT, Nhava Sheva, Mumbai.","translation":"تدير الشركة المذكورة خدمات شحن الحاويات وترتبط محطتها بخطوط السكك الحديدية إلى العديد من الموانئ الرئيسية بما في ذلك ميناء JNPT، Nhava Sheva، مومباي.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"FST Limited sends its export bound cargo utilizing above PSU’s services.","translation":"ترسل شركة FST المحدودة شحناتها المخصصة للتصدير باستخدام خدمات شركة PSU المذكورة أعلاه.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"On going through bills raised by BCCL on FST Limited, it was observed that these pertained to charges levied by BCCL for handling containers, road transportation charges and railway freight.","translation":"عند الاطلاع على الفواتير التي أصدرتها BCCL على شركة FST المحدودة، لوحظ أن هذه الفواتير تتعلق بالرسوم التي تفرضها BCCL على مناولة الحاويات ورسوم النقل البري والشحن بالسكك الحديدية.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The team has pointed out that tax has been short-deducted for above payments made to BCCL.","translation":"أشار الفريق إلى أنه تم خصم ضريبة أقل للمدفوعات المذكورة أعلاه التي تم سدادها إلى BCCL.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"(ii) FST Limited has made payments during these years to certain companies providing clearing and forwarding services for carriage of goods.","translation":"(2) قامت شركة FST المحدودة بسداد مدفوعات خلال هذه السنوات لشركات معينة تقدم خدمات التخليص وإعادة التوجيه لنقل البضائع.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The team has pointed out that tax has been deducted on these payments at inappropriate rates leading to short- deduction of tax.","translation":"أشار الفريق إلى أنه تم خصم الضريبة على هذه المدفوعات بمعدلات غير مناسبة مما أدى إلى خصم ضريبة أقل.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company's profits increased significantly this quarter due to strong sales.","translation":"ارتفعت أرباح الشركة بشكل كبير هذا الربع بسبب المبيعات القوية.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Could you please provide me with the latest updates on the project?","translation":"هل يمكنك تزويدي بآخر التحديثات حول المشروع؟","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The new technology has the potential to revolutionize the industry.","translation":"التكنولوجيا الجديدة لديها القدرة على إحداث ثورة في الصناعة.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"Despite the challenges, the team remained optimistic and worked hard.","translation":"على الرغم من التحديات، ظل الفريق متفائلاً وعمل بجد.","target_lang":"ar","domain":"general","complexity":"moderate"}
+{"en":"The government announced new economic policies to stimulate growth.","translation":"أعلنت الحكومة عن سياسات اقتصادية جديدة لتحفيز النمو.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"The complex algorithm requires significant computational power.","translation":"تتطلب الخوارزمية المعقدة قوة حاسوبية كبيرة.","target_lang":"ar","domain":"technical","complexity":"complex"}
+{"en":"The company is committed to sustainable practices and environmental responsibility.","translation":"تلتزم الشركة بالممارسات المستدامة والمسؤولية البيئية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The negotiations were long and difficult, but ultimately successful.","translation":"كانت المفاوضات طويلة وصعبة، لكنها نجحت في النهاية.","target_lang":"ar","domain":"general","complexity":"moderate"}
+{"en":"The scientific research provided valuable insights into the disease.","translation":"قدم البحث العلمي رؤى قيمة حول المرض.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The artist's unique style is instantly recognizable.","translation":"أسلوب الفنان الفريد يمكن التعرف عليه على الفور.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The project's success depended on effective collaboration between teams.","translation":"اعتمد نجاح المشروع على التعاون الفعال بين الفرق.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The economic forecast predicts a period of slow growth.","translation":"تتوقع التوقعات الاقتصادية فترة من النمو البطيء.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"The company's innovative approach to problem-solving set it apart from its competitors.","translation":"نهج الشركة المبتكر في حل المشكلات ميزها عن منافسيها.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The legal team prepared a comprehensive defense strategy.","translation":"أعد الفريق القانوني استراتيجية دفاع شاملة.","target_lang":"ar","domain":"legal","complexity":"moderate"}
+{"en":"The new regulations will have a significant impact on the industry.","translation":"سيكون للوائح الجديدة تأثير كبير على الصناعة.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"The complex financial instruments require specialized expertise.","translation":"تتطلب الأدوات المالية المعقدة خبرة متخصصة.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The team worked tirelessly to meet the deadline.","translation":"عمل الفريق بلا كلل للوفاء بالموعد النهائي.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The company is investing heavily in research and development.","translation":"تستثمر الشركة بكثافة في البحث والتطوير.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The government is implementing new measures to combat climate change.","translation":"تنفذ الحكومة تدابير جديدة لمكافحة تغير المناخ.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"The intricate details of the design were impressive.","translation":"كانت التفاصيل المعقدة للتصميم مثيرة للإعجاب.","target_lang":"ar","domain":"general","complexity":"moderate"}
+{"en":"The company's tea brand, A1 Tea, is facing challenges in sales and distribution.","translation":"تواجه علامة الشاي التجارية للشركة، A1 Tea، تحديات في المبيعات والتوزيع.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Distributors receive the same profit margin for A1 Tea as for other brands.","translation":"يحصل الموزعون على نفس هامش الربح لشاي A1 Tea كما هو الحال مع العلامات التجارية الأخرى.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The production manager is not providing sufficient support.","translation":"مدير الإنتاج لا يقدم الدعم الكافي.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The company uses high-performance blending machines.","translation":"تستخدم الشركة آلات خلط عالية الأداء.","target_lang":"ar","domain":"technical","complexity":"simple"}
+{"en":"The JIT production system was implemented three years ago.","translation":"تم تطبيق نظام الإنتاج في الوقت المحدد قبل ثلاث سنوات.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"Delays are occurring due to the unavailability of raw materials.","translation":"تحدث التأخيرات بسبب عدم توفر المواد الخام.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The procurement manager needs advance notice for raw material requirements.","translation":"يحتاج مدير المشتريات إلى إشعار مسبق بمتطلبات المواد الخام.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Tea leaves are agricultural produce that require time to procure.","translation":"أوراق الشاي هي منتجات زراعية تتطلب وقتًا للحصول عليها.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company has grown in scale over the years.","translation":"توسعت الشركة على مر السنين.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"There are gaps in passing on information between departments.","translation":"هناك فجوات في تمرير المعلومات بين الإدارات.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"What pricing strategy is PTPL following for its A1 Tea brand?","translation":"ما هي استراتيجية التسعير التي تتبعها PTPL لعلامتها التجارية A1 Tea؟","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The total estimated cost of producing 1 kg of A1 Tea is 400.","translation":"التكلفة الإجمالية المقدرة لإنتاج 1 كجم من شاي A1 هي 400.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Rani is a tea sommelier who owns two tea outlets.","translation":"راني هي خبيرة شاي تمتلك منفذين لبيع الشاي.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Rani is facing issues running her business.","translation":"تواجه راني مشاكل في إدارة عملها.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"PTPL started offering a teacup free for every 1 kg of A1 Tea bought.","translation":"بدأت PTPL في تقديم فنجان شاي مجاني لكل 1 كجم من شاي A1 يتم شراؤه.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Input tax credit is not available on the GST paid by PTPL.","translation":"الائتمان الضريبي على المدخلات غير متاح على ضريبة السلع والخدمات التي دفعتها PTPL.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"A1 Tea is not an agricultural produce.","translation":"شاي A1 ليس منتجًا زراعيًا.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The CFO's advice on commission remittance is correct.","translation":"نصيحة المدير المالي بشأن تحويل العمولة صحيحة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The auditor framed an internal control questionnaire.","translation":"قام المدقق بصياغة استبيان للرقابة الداخلية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company needs to improve its sales and increase its market share.","translation":"تحتاج الشركة إلى تحسين مبيعاتها وزيادة حصتها في السوق.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Mr. Murli Lal wants to know about the income of the company for the year & the tax liabilities, if any, thereon, and about which CA Puru gives him an approximate idea of at that time itself.","translation":"يريد السيد مورلي لال معرفة دخل الشركة لهذا العام والالتزامات الضريبية، إن وجدت، بشأن ذلك، وحول هذا يعطيه المحاسب القانوني بورو فكرة تقريبية في ذلك الوقت.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"After the meeting, since Mr. Murli Lal was in Mumbai, he wanted to discuss all the tax matters with CA Puru and sits with him in his office for the same.","translation":"بعد الاجتماع، وبما أن السيد مورلي لال كان في مومباي، أراد مناقشة جميع المسائل الضريبية مع المحاسب القانوني بورو وجلس معه في مكتبه لنفس الغرض.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company got registered under GST solely in the State of the Maharashtra.","translation":"تم تسجيل الشركة بموجب ضريبة السلع والخدمات فقط في ولاية ماهاراشترا.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"CA Puru assures Mr. Murli Lal on all his queries and tells him that he and his team will help them at every step in setting up their company.","translation":"يؤكد المحاسب القانوني بورو للسيد مورلي لال على جميع استفساراته ويخبره بأنه وفريقه سيساعدونهم في كل خطوة في تأسيس شركتهم.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Mr. Prabhudeva is appointed as the managing director, as the former directors are quite busy in the business already set up at Manpur.","translation":"تم تعيين السيد برابهوديفا مديراً إدارياً، حيث أن المديرين السابقين مشغولون جداً في العمل الذي تم تأسيسه بالفعل في مانبور.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The Board of Directors of the company resolve to borrow a sum of ` 20 crores from a nationalized bank at a Board meeting held on 15.1.2024.","translation":"قرر مجلس إدارة الشركة اقتراض مبلغ 20 كرور روبية من بنك مؤمم في اجتماع للمجلس عقد في 15/1/2024.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Mr. Prabhudeva, who opposes the said borrowing as not in the interest of the company has raised an issue that the said borrowing is outside the borrowing powers of the Board.","translation":"أثار السيد برابهوديفا، الذي يعارض الاقتراض المذكور لأنه ليس في مصلحة الشركة، مسألة أن الاقتراض المذكور يقع خارج سلطات الاقتراض للمجلس.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"He wants Puru to tell him briefly about the performance of this company in tea Market as well.","translation":"يريد من بورو أن يخبره بإيجاز عن أداء هذه الشركة في سوق الشاي أيضًا.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Puru tells him that for the previous year ended 31.03.2023, Khetibaadi Ltd.’s composite business profits before allowing deduction relating to growing and manufacturing of tea is ` 50,00,000.","translation":"يخبره بورو أنه بالنسبة للسنة السابقة المنتهية في 31/03/2023، بلغت أرباح شركة خيتيابادي المجمعة قبل السماح بالخصم المتعلق بزراعة وتصنيع الشاي 50,00,000 روبية.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"On 01.09.2023, it deposited a sum of ` 10,00,000 in the Tea Development Account.","translation":"في 01/09/2023، أودعت الشركة مبلغ 10,00,000 روبية في حساب تنمية الشاي.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"During the previous year 2021-22, this company had incurred a business loss of ` 15,00,000 which has been carried forward.","translation":"خلال السنة السابقة 2021-22، تكبدت هذه الشركة خسارة تجارية قدرها 15,00,000 روبية والتي تم ترحيلها.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"On 25.01.2024, it withdrew ` 10 lakhs, from deposit account which is utilized as :-","translation":"في 25/01/2024، سحبت الشركة 10 لاك روبية من حساب الإيداع، والتي تم استخدامها على النحو التالي:-","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Mr. Murli Lal is happy that their business has gone online as well and now they are selling their products through various e-commerce platforms.","translation":"السيد مورلي لال سعيد لأن أعمالهم أصبحت عبر الإنترنت أيضًا وهم الآن يبيعون منتجاتهم من خلال منصات التجارة الإلكترونية المختلفة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Mr. Prabhudeva shows his concern over the online selling part and wants CA Puru to keep a check on the working of the same during his audit.","translation":"يبدي السيد برابهوديفا قلقه بشأن جزء البيع عبر الإنترنت ويريد من المحاسب القانوني بورو التحقق من عمله أثناء التدقيق.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"In evening, Mr. Murli Lal takes Puru with him to meet his old friend Mr. Babu Lal who resides in Mumbai with his family.","translation":"في المساء، يأخذ السيد مورلي لال بورو معه لمقابلة صديقه القديم السيد بابو لال الذي يقيم في مومباي مع عائلته.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"Mr. Babulal had requested him for a meeting with Puru so that he could discuss with the latter certain tax related issues of his family and hire his services for tax related work.","translation":"طلب منه السيد بابولال عقد اجتماع مع بورو حتى يتمكن من مناقشة بعض القضايا المتعلقة بالضرائب لعائلته وتوظيف خدماته للعمل المتعلق بالضرائب.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"Mr. Babulal tells Puru that his son Gautam is liable to pay ` 10,000 per month to Barkha (his ex-wife) as alimony.","translation":"يخبر السيد بابولال بورو أن ابنه غوتام ملزم بدفع 10,000 روبية شهريًا لبارخا (زوجته السابقة) كنفقة.","target_lang":"ar","domain":"personal","complexity":"simple"}
+{"en":"Gautam, being an employee of PQR Pvt. Ltd., has instructed his company’s HR department to pay ` 10,000 per month out of his salary to his wife directly and remit the remaining salary in his account.","translation":"غوتام، بصفته موظفًا في شركة PQR Pvt. Ltd.، وجه قسم الموارد البشرية في شركته بدفع 10,000 روبية شهريًا من راتبه لزوجته مباشرة وتحويل الراتب المتبقي إلى حسابه.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"Mr. Babulal wants to know the tax treatment of such alimony given by Gautam in his hands.","translation":"يريد السيد بابولال معرفة المعاملة الضريبية لهذه النفقة التي قدمها غوتام في يديه.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Further, he tells CA Puru that he works under a partnership firm in which he and his other two sons, Mr. B & Mr. C are partners.","translation":"علاوة على ذلك، يخبر المحاسب القانوني بورو أنه يعمل في شركة شراكة هو وولديه الآخرين، السيد ب والسيد ج، شركاء فيها.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company's financial performance exceeded expectations this quarter.","translation":"تجاوز الأداء المالي للشركة التوقعات في هذا الربع.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The new regulations will impact small businesses.","translation":"ستؤثر اللوائح الجديدة على الشركات الصغيرة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Could you please provide an update on the project?","translation":"هل يمكنك من فضلك تقديم تحديث حول المشروع؟","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The meeting is scheduled for next Tuesday at 10 AM.","translation":"الاجتماع مقرر يوم الثلاثاء القادم الساعة 10 صباحًا.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"We need to analyze the market trends before making a decision.","translation":"نحن بحاجة إلى تحليل اتجاهات السوق قبل اتخاذ قرار.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company is investing heavily in research and development.","translation":"تستثمر الشركة بكثافة في البحث والتطوير.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Please review the attached document and provide your feedback.","translation":"يرجى مراجعة المستند المرفق وتقديم ملاحظاتك.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The project is facing some unexpected challenges.","translation":"يواجه المشروع بعض التحديات غير المتوقعة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"We are committed to providing excellent customer service.","translation":"نحن ملتزمون بتقديم خدمة عملاء ممتازة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The deadline for the report is next Friday.","translation":"الموعد النهائي للتقرير هو الجمعة القادمة.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The economic outlook for the next year is uncertain.","translation":"الوضع الاقتصادي للعام المقبل غير مؤكد.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company is expanding its operations to new markets.","translation":"تقوم الشركة بتوسيع عملياتها إلى أسواق جديدة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The team is working hard to meet the project goals.","translation":"يعمل الفريق بجد لتحقيق أهداف المشروع.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"We need to streamline our processes to improve efficiency.","translation":"نحن بحاجة إلى تبسيط عملياتنا لتحسين الكفاءة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company's stock price has been volatile recently.","translation":"كان سعر سهم الشركة متقلبًا في الآونة الأخيرة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The new software will automate many of our tasks.","translation":"سوف يقوم البرنامج الجديد بأتمتة العديد من مهامنا.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"Please submit your expense reports by the end of the month.","translation":"يرجى تقديم تقارير المصروفات الخاصة بك بحلول نهاية الشهر.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The company is committed to sustainability and environmental responsibility.","translation":"تلتزم الشركة بالاستدامة والمسؤولية البيئية.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The board of directors approved the merger.","translation":"وافق مجلس الإدارة على الاندماج.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company is facing increased competition in the market.","translation":"تواجه الشركة منافسة متزايدة في السوق.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company's innovative approach to problem-solving has set it apart from its competitors.","translation":"لقد ميز نهج الشركة المبتكر في حل المشكلات الشركة عن منافسيها.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The new regulations will have a significant impact on the financial sector.","translation":"سيكون للوائح الجديدة تأثير كبير على القطاع المالي.","target_lang":"ar","domain":"finance","complexity":"moderate"}
+{"en":"She is a highly skilled professional with years of experience in the field.","translation":"إنها محترفة ماهرة للغاية ولديها سنوات من الخبرة في هذا المجال.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The government announced a new initiative to promote sustainable development.","translation":"أعلنت الحكومة عن مبادرة جديدة لتعزيز التنمية المستدامة.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"The research team is working on a groundbreaking project that could revolutionize the industry.","translation":"يعمل فريق البحث على مشروع رائد يمكن أن يحدث ثورة في الصناعة.","target_lang":"ar","domain":"technical","complexity":"complex"}
+{"en":"Could you please provide me with more information about the product?","translation":"هل يمكنك تزويدي بمزيد من المعلومات حول المنتج؟","target_lang":"ar","domain":"conversation","complexity":"simple"}
+{"en":"The company is committed to providing excellent customer service.","translation":"تلتزم الشركة بتقديم خدمة عملاء ممتازة.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The economic outlook for the coming year is uncertain.","translation":"الوضع الاقتصادي للعام المقبل غير مؤكد.","target_lang":"ar","domain":"finance","complexity":"moderate"}
+{"en":"He is a very talented musician with a bright future.","translation":"إنه موسيقي موهوب جدًا وله مستقبل مشرق.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The conference will bring together experts from around the world.","translation":"سيجمع المؤتمر خبراء من جميع أنحاء العالم.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"The algorithm is designed to optimize performance and efficiency.","translation":"تم تصميم الخوارزمية لتحسين الأداء والكفاءة.","target_lang":"ar","domain":"technical","complexity":"complex"}
+{"en":"I would like to book a table for dinner tonight.","translation":"أود حجز طاولة للعشاء الليلة.","target_lang":"ar","domain":"conversation","complexity":"simple"}
+{"en":"The company's success is due to its strong leadership and dedicated employees.","translation":"يعزى نجاح الشركة إلى قيادتها القوية وموظفيها المتفانين.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The stock market experienced a period of volatility.","translation":"شهد سوق الأسهم فترة من التقلبات.","target_lang":"ar","domain":"finance","complexity":"moderate"}
+{"en":"She has a passion for helping others and making a difference in the world.","translation":"لديها شغف بمساعدة الآخرين وإحداث فرق في العالم.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The new policy aims to address the issue of climate change.","translation":"تهدف السياسة الجديدة إلى معالجة قضية تغير المناخ.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"The software is designed to be user-friendly and easy to navigate.","translation":"تم تصميم البرنامج ليكون سهل الاستخدام وسهل التنقل.","target_lang":"ar","domain":"technical","complexity":"complex"}
+{"en":"Can you recommend a good restaurant in the area?","translation":"هل يمكنك أن توصي بمطعم جيد في المنطقة؟","target_lang":"ar","domain":"conversation","complexity":"simple"}
+{"en":"The company is investing heavily in research and development.","translation":"تستثمر الشركة بكثافة في البحث والتطوير.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The interest rates are expected to remain stable for the foreseeable future.","translation":"من المتوقع أن تظل أسعار الفائدة مستقرة في المستقبل المنظور.","target_lang":"ar","domain":"finance","complexity":"moderate"}
+{"en":"The company's core strategy revolves around providing affordable healthcare.","translation":"تتمحور الاستراتيجية الأساسية للشركة حول توفير رعاية صحية ميسورة التكلفة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"They should consider updating their mission and strategic objectives.","translation":"يجب عليهم النظر في تحديث مهمتهم وأهدافهم الاستراتيجية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Considering new joint ventures or strategic alliances may improve profitability.","translation":"قد يؤدي النظر في المشاريع المشتركة الجديدة أو التحالفات الاستراتيجية إلى تحسين الربحية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The customer has the right to direct the use of an identified asset.","translation":"يحق للعميل توجيه استخدام أصل محدد.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"Protective rights typically define the scope of the customer’s right of use.","translation":"تحدد الحقوق الوقائية عادةً نطاق حق العميل في الاستخدام.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The company should analyze the benefits that would accrue from new systems.","translation":"يجب على الشركة تحليل الفوائد التي ستترتب على الأنظمة الجديدة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The organization functions with a multi-divisional framework.","translation":"تعمل المنظمة بإطار عمل متعدد الأقسام.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Current management style relies on a conventional method for performance evaluations.","translation":"يعتمد أسلوب الإدارة الحالي على طريقة تقليدية لتقييم الأداء.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company provides consultancy in the field of GST and income-tax.","translation":"تقدم الشركة خدمات استشارية في مجال ضريبة السلع والخدمات وضريبة الدخل.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company is expanding its business and establishing a new unit.","translation":"تقوم الشركة بتوسيع نطاق أعمالها وإنشاء وحدة جديدة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The Board approved the management's proposal after due deliberations.","translation":"وافق المجلس على اقتراح الإدارة بعد مداولات مناسبة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The Company sold shares at a loss.","translation":"باعت الشركة الأسهم بخسارة.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The company also does installation for the same.","translation":"تقوم الشركة أيضًا بالتركيب لنفس الشيء.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The supply was chargeable to tax.","translation":"كان العرض خاضعًا للضريبة.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The company had a turnover of 100 Crores.","translation":"بلغ حجم مبيعات الشركة 100 كرور.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"He is willing to contest next election as an independent candidate.","translation":"وهو على استعداد لخوض الانتخابات المقبلة كمرشح مستقل.","target_lang":"ar","domain":"politics","complexity":"moderate"}
+{"en":"Jay and Merun were close friends.","translation":"كان جاي وميرون صديقين مقربين.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The company is not required to appoint internal auditors.","translation":"لا يُطلب من الشركة تعيين مدققين داخليين.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The loss on sale of shares will be ignored.","translation":"سيتم تجاهل الخسارة الناتجة عن بيع الأسهم.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Input tax credit is available.","translation":"الائتمان الضريبي على المدخلات متاح.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Quality control reviews are essential for all audits of financial statements.","translation":"مراجعات مراقبة الجودة ضرورية لجميع عمليات مراجعة البيانات المالية.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The firm should establish clear policies and procedures.","translation":"يجب على الشركة وضع سياسات وإجراءات واضحة.","target_lang":"ar","domain":"technical","complexity":"simple"}
+{"en":"Yantra Pedasu Ltd. is an unlisted public company.","translation":"شركة يانترا بيداسو المحدودة هي شركة عامة غير مدرجة.","target_lang":"ar","domain":"technical","complexity":"simple"}
+{"en":"Mr. Sunil Verma has been appointed for a second term.","translation":"تم تعيين السيد سونيل فيرما لولاية ثانية.","target_lang":"ar","domain":"technical","complexity":"simple"}
+{"en":"She was appointed as a director in SPL.","translation":"تم تعيينها كمديرة في SPL.","target_lang":"ar","domain":"technical","complexity":"simple"}
+{"en":"Chappan & Co. was appointed as the statutory auditors.","translation":"تم تعيين Chappan & Co. كمراجعي حسابات قانونيين.","target_lang":"ar","domain":"technical","complexity":"simple"}
+{"en":"CA. Kailash observed certain accounting estimates.","translation":"لاحظ CA. Kailash تقديرات محاسبية معينة.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"He performed substantive procedures in accordance with SA 330.","translation":"أجرى إجراءات جوهرية وفقًا لـ SA 330.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"Misstatements could influence economic decisions.","translation":"يمكن أن تؤثر الأخطاء في البيانات على القرارات الاقتصادية.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"Mr. Kailash also solved GST and Income tax concerns.","translation":"قام السيد كايلاش أيضًا بحل مخاوف ضريبة السلع والخدمات وضريبة الدخل.","target_lang":"ar","domain":"technical","complexity":"simple"}
+{"en":"The balance of ITC was 60,00,000.","translation":"كان رصيد رصيد ضريبة المدخلات 60,00,000.","target_lang":"ar","domain":"technical","complexity":"simple"}
+{"en":"YPL provides donations to a charitable trust.","translation":"تقدم YPL تبرعات لصندوق ائتماني خيري.","target_lang":"ar","domain":"technical","complexity":"simple"}
+{"en":"SPL also proposed to make a donation.","translation":"اقترحت SPL أيضًا تقديم تبرع.","target_lang":"ar","domain":"technical","complexity":"simple"}
+{"en":"The trust's certificate would expire.","translation":"ستنتهي صلاحية شهادة الصندوق.","target_lang":"ar","domain":"technical","complexity":"simple"}
+{"en":"YPL bought machinery from Dusham Ltd.","translation":"اشترت YPL آلات من Dusham Ltd.","target_lang":"ar","domain":"technical","complexity":"simple"}
+{"en":"YPL supplied steel pipes to SPL.","translation":"قامت YPL بتوريد أنابيب الصلب إلى SPL.","target_lang":"ar","domain":"technical","complexity":"simple"}
+{"en":"YPL hedged receipt of foreign currency.","translation":"قامت YPL بتحوط استلام العملة الأجنبية.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"What amount of additional tax needs to be paid?","translation":"ما مقدار الضريبة الإضافية التي يجب دفعها؟","target_lang":"ar","domain":"technical","complexity":"simple"}
+{"en":"Mrs. Sunita was a related party to YPL.","translation":"كانت السيدة سونيتا طرفًا ذا صلة بـ YPL.","target_lang":"ar","domain":"technical","complexity":"simple"}
+{"en":"RPL is a prominent manufacturer of T-shirts.","translation":"RPL هي شركة تصنيع بارزة للقمصان.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"What is a key factor contributing to BCPL's strategic positioning within the pharmaceutical industry?","translation":"ما هو العامل الرئيسي الذي يساهم في التموضع الاستراتيجي لشركة BCPL داخل صناعة الأدوية؟","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Choose the correct statement with respect to issue of summons to Mr. Raj by the proper officer?","translation":"اختر العبارة الصحيحة فيما يتعلق بإصدار أمر استدعاء للسيد راج من قبل الموظف المختص؟","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"How does BCPL demonstrate its commitment to sustainable practices in line with its strategic positioning?","translation":"كيف تُظهر BCPL التزامها بالممارسات المستدامة بما يتماشى مع موقعها الاستراتيجي؟","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Explain the accounting treatment in respect of the transactions with respect to acquisition of BMDL by BPCL under applicable Ind AS.","translation":"اشرح المعالجة المحاسبية للمعاملات المتعلقة بالاستحواذ على BMDL من قبل BPCL بموجب معايير المحاسبة الهندية (Ind AS) المعمول بها.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"Determine the assessable value of the machinery imported by BCPL.","translation":"حدد القيمة الخاضعة للضريبة للآلات المستوردة من قبل BCPL.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company is committed to providing excellent customer service.","translation":"تلتزم الشركة بتقديم خدمة عملاء ممتازة.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The new product launch is scheduled for next month.","translation":"من المقرر إطلاق المنتج الجديد الشهر المقبل.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The meeting will be held in the conference room.","translation":"سيعقد الاجتماع في غرفة المؤتمرات.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Please review the attached document and provide your feedback.","translation":"يرجى مراجعة المستند المرفق وتقديم ملاحظاتك.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The company's financial performance has improved significantly this year.","translation":"تحسن الأداء المالي للشركة بشكل كبير هذا العام.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The government announced new economic policies.","translation":"أعلنت الحكومة عن سياسات اقتصادية جديدة.","target_lang":"ar","domain":"news","complexity":"simple"}
+{"en":"The research team is working on a new project.","translation":"يعمل فريق البحث على مشروع جديد.","target_lang":"ar","domain":"technical","complexity":"simple"}
+{"en":"The technology is constantly evolving.","translation":"التكنولوجيا تتطور باستمرار.","target_lang":"ar","domain":"technical","complexity":"simple"}
+{"en":"The company is expanding its operations globally.","translation":"تقوم الشركة بتوسيع عملياتها على مستوى العالم.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The project requires careful planning and execution.","translation":"يتطلب المشروع تخطيطًا وتنفيذًا دقيقين.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The data analysis revealed some interesting insights.","translation":"كشف تحليل البيانات عن بعض الأفكار المثيرة للاهتمام.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The team collaborated effectively to achieve the goals.","translation":"تعاون الفريق بفعالية لتحقيق الأهداف.","target_lang":"ar","domain":"general","complexity":"moderate"}
+{"en":"The new software has improved efficiency.","translation":"أدى البرنامج الجديد إلى تحسين الكفاءة.","target_lang":"ar","domain":"technical","complexity":"simple"}
+{"en":"The company is committed to ethical business practices.","translation":"تلتزم الشركة بممارسات الأعمال الأخلاقية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The market is showing signs of recovery.","translation":"تظهر السوق علامات على الانتعاش.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company's innovative approach to problem-solving has set a new standard in the industry.","translation":"لقد وضع نهج الشركة المبتكر في حل المشكلات معيارًا جديدًا في الصناعة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The government announced new economic reforms aimed at boosting investment and creating jobs.","translation":"أعلنت الحكومة عن إصلاحات اقتصادية جديدة تهدف إلى تعزيز الاستثمار وخلق فرص عمل.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"Despite the challenges, the team remained focused and delivered the project on time.","translation":"على الرغم من التحديات، ظل الفريق مركزًا وسلم المشروع في الوقت المحدد.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The scientific community is actively researching new treatments for the disease.","translation":"يبحث المجتمع العلمي بنشاط عن علاجات جديدة لهذا المرض.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The artist's unique style and use of color captivated the audience.","translation":"أسر أسلوب الفنان الفريد واستخدامه للألوان الجمهور.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The company's financial performance exceeded expectations, leading to increased shareholder value.","translation":"تجاوز الأداء المالي للشركة التوقعات، مما أدى إلى زيادة قيمة المساهمين.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The rapid advancement of technology has transformed the way we communicate and interact.","translation":"أدى التقدم السريع للتكنولوجيا إلى تغيير طريقة تواصلنا وتفاعلنا.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The negotiations between the two countries were complex and required careful diplomacy.","translation":"كانت المفاوضات بين البلدين معقدة وتطلبت دبلوماسية حذرة.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"The new regulations aim to improve safety standards and protect consumers.","translation":"ته��ف اللوائح الجديدة إلى تحسين معايير السلامة وحماية المستهلكين.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The team is working diligently to complete the project before the deadline.","translation":"يعمل الفريق بجد لإكمال المشروع قبل الموعد النهائي.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The company's commitment to sustainability is reflected in its environmental policies.","translation":"ينعكس التزام الشركة بالاستدامة في سياساتها البيئية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The economic outlook remains uncertain due to global market volatility.","translation":"لا تزال التوقعات الاقتصادية غير مؤكدة بسبب تقلبات السوق العالمية.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"The research findings have significant implications for future studies in the field.","translation":"لنتائج البحث آثار كبيرة على الدراسات المستقبلية في هذا المجال.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The museum's collection includes a wide range of artifacts from different historical periods.","translation":"تتضمن مجموعة المتحف مجموعة واسعة من القطع الأثرية من فترات تاريخية مختلفة.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The company is investing heavily in research and development to stay ahead of the competition.","translation":"تستثمر الشركة بكثافة في البحث والتطوير للبقاء في صدارة المنافسة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The government is implementing new measures to address the rising cost of living.","translation":"تنفذ الحكومة تدابير جديدة لمعالجة ارتفاع تكلفة المعيشة.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"The project requires a multidisciplinary approach to achieve its objectives.","translation":"يتطلب المشروع نهجًا متعدد التخصصات لتحقيق أهدافه.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The author's writing style is characterized by its vivid imagery and engaging storytelling.","translation":"يتميز أسلوب الكاتب بالكتابة بصوره الحية ورواية القصص الجذابة.","target_lang":"ar","domain":"general","complexity":"moderate"}
+{"en":"The company is committed to providing excellent customer service and building strong relationships.","translation":"تلتزم الشركة بتقديم خدمة عملاء ممتازة وبناء علاقات قوية.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The conference brought together experts from around the world to discuss the latest advancements.","translation":"جمع المؤتمر خبراء من جميع أنحاء العالم لمناقشة أحدث التطورات.","target_lang":"ar","domain":"general","complexity":"moderate"}
+{"en":"The company's financial performance has been steadily improving over the last quarter.","translation":"شهد الأداء المالي للشركة تحسنًا مطردًا على مدار الربع الأخير.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Please submit your application before the deadline.","translation":"يرجى تقديم طلبك قبل الموعد النهائي.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The new software update includes several bug fixes and performance enhancements.","translation":"يتضمن تحديث البرنامج الجديد العديد من إصلاحات الأخطاء وتحسينات الأداء.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"Despite the challenges, the team remained optimistic and worked hard to achieve their goals.","translation":"على الرغم من التحديات، ظل الفريق متفائلاً وعمل بجد لتحقيق أهدافه.","target_lang":"ar","domain":"general","complexity":"moderate"}
+{"en":"The government announced new measures to stimulate the economy.","translation":"أعلنت الحكومة عن تدابير جديدة لتحفيز الاقتصاد.","target_lang":"ar","domain":"news","complexity":"simple"}
+{"en":"The research findings suggest a strong correlation between diet and health.","translation":"تشير نتائج البحث إلى وجود علاقة قوية بين النظام الغذائي والصحة.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"She is a highly skilled professional with years of experience in the field.","translation":"إنها محترفة ماهرة للغاية ولديها سنوات من الخبرة في هذا ا��مجال.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The company is committed to sustainable practices and reducing its carbon footprint.","translation":"تلتزم الشركة بالممارسات المستدامة وتقليل البصمة الكربونية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The conference brought together experts from around the world to discuss the latest advancements.","translation":"جمع المؤتمر خبراء من جميع أنحاء العالم لمناقشة أحدث التطورات.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The project was completed on time and within budget.","translation":"اكتمل المشروع في الوقت المحدد وضمن الميزانية.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The artist's work is known for its vibrant colors and intricate details.","translation":"تشتهر أعمال الفنان بألوانها النابضة بالحياة وتفاصيلها المعقدة.","target_lang":"ar","domain":"general","complexity":"moderate"}
+{"en":"The economic outlook remains uncertain due to global instability.","translation":"لا تزال التوقعات الاقتصادية غير مؤكدة بسبب عدم الاستقرار العالمي.","target_lang":"ar","domain":"news","complexity":"moderate"}
+{"en":"The company is investing heavily in research and development to stay ahead of the competition.","translation":"تستثمر الشركة بكثافة في البحث والتطوير للبقاء في صدارة المنافسة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The new policy aims to improve access to healthcare for all citizens.","translation":"تهدف السياسة الجديدة إلى تحسين الوصول إلى الرعاية الصحية لجميع المواطنين.","target_lang":"ar","domain":"news","complexity":"simple"}
+{"en":"The complex algorithm processes data at an unprecedented speed.","translation":"تعالج الخوارزمية المعقدة البيانات بسرعة غير مسبوقة.","target_lang":"ar","domain":"technical","complexity":"complex"}
+{"en":"The team's dedication and hard work paid off with a successful product launch.","translation":"أتى تفاني الفريق وعمله الجاد ثماره بإطلاق منتج ناجح.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The museum houses a vast collection of historical artifacts.","translation":"يضم المتحف مجموعة كبيرة من القطع الأثرية التاريخية.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The company's commitment to customer satisfaction is evident in its excellent service.","translation":"يتجلى التزام الشركة برضا العملاء في خدمتها الممتازة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The government is implementing new regulations to protect the environment.","translation":"تنفذ الحكومة لوائح جديدة لحماية البيئة.","target_lang":"ar","domain":"news","complexity":"simple"}
+{"en":"The intricate design of the building is a testament to the architect's skill.","translation":"تصميم المبنى المعقد هو دليل على مهارة المهندس المعماري.","target_lang":"ar","domain":"general","complexity":"moderate"}
+{"en":"The company's commitment to ethical practices is commendable.","translation":"إن التزام الشركة بالممارسات الأخلاقية جدير بالثناء.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The new policy will be implemented next quarter.","translation":"سيتم تطبيق السياسة الجديدة في الربع القادم.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The project requires a significant investment of resources.","translation":"يتطلب المشروع استثمارًا كبيرًا للموارد.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company's financial performance has been consistently strong over the past five years.","translation":"كان أداء الشركة المالي قويًا باستمرار على مدار السنوات الخمس الماضية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The CEO announced a new strategic direction for the company.","translation":"أعلن الرئيس التنفيذي عن اتجاه استراتيجي جديد للشركة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The team is working diligently to meet the deadline.","translation":"يعمل الفريق بجد للوفاء بالموعد النهائي.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The market analysis revealed several opportunities for growth.","translation":"كشف تحليل السوق عن عدة فرص للنمو.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company is expanding its operations into new markets.","translation":"تقوم الشركة بتوسيع عملياتها في أسواق جديدة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The legal team is reviewing the contract.","translation":"يقوم الفريق القانوني بمراجعة العقد.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The company is committed to providing excellent customer service.","translation":"تلتزم الشركة بتقديم خدمة عملاء ممتازة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The new software update includes several bug fixes and performance improvements.","translation":"يتضمن تحديث البرنامج الجديد العديد من إصلاحات الأخطاء وتحسينات الأداء.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The research findings suggest a strong correlation between the two variables.","translation":"تشير نتائج البحث إلى وجود علاقة قوية بين المتغيرين.","target_lang":"ar","domain":"technical","complexity":"complex"}
+{"en":"The algorithm efficiently processes large datasets.","translation":"تعالج الخوارزمية بكفاءة مجموعات البيانات الكبيرة.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The company is investing heavily in research and development.","translation":"تستثمر الشركة بكثافة في البحث والتطوير.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The project's success depends on effective collaboration between different departments.","translation":"يعتمد نجاح المشروع على التعاون الفعال بين الأقسام المختلفة.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The company is facing challenges in the current economic climate.","translation":"تواجه الشركة تحديات في المناخ الاقتصادي الحالي.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company's commitment to sustainability is a key part of its corporate social responsibility.","translation":"إن التزام الشركة بالاستدامة هو جزء أساسي من مسؤوليتها الاجتماعية للشركات.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The new product launch is expected to generate significant revenue.","translation":"من المتوقع أن يولد إطلاق المنتج الجديد إيرادات كبيرة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The company is implementing a new data security protocol.","translation":"تقوم الشركة بتطبيق بروتوكول جديد لأمن البيانات.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The board of directors approved the merger agreement.","translation":"وافق مجلس الإدارة على اتفاقية الاندماج.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Indian Watches Private Limited (IWPL) has decided to increase its production capacity to 20,000 watches per day.","translation":"قررت شركة الساعات الهندية الخاصة المحدودة (IWPL) زيادة طاقتها الإنتاجية إلى 20000 ساعة في اليوم.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"For this purpose, it imported an equipment from United States of America (USA) for $100,000.","translation":"ولهذا الغرض، استوردت معدات من الولايات المتحدة الأمريكية (الولايات المتحدة الأمريكية) مقابل 100000 دولار.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The date of entering into contract was April 30, 2024.","translation":"كان تاريخ الدخول في العقد هو 30 أبريل 2024.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"On this date, the price of the equipment increased to $110,000.","translation":"في هذا التاريخ، ارتفع سعر المعدات إلى 110000 دولار.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"However, IWPL had already settled the contract by paying $100,000 to the exporter on April 30, 2024.","translation":"ومع ذلك، كانت شركة IWPL قد سددت بالفعل العقد بدفع 100000 دولار للمصدر في 30 أبريل 2024.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Post importation, IWPL has further agreed to pay $20,000 as license fee and service fee for the equipment to the exporter in USA.","translation":"بعد الاستيراد، وافقت شركة IWPL أيضًا على دفع 20000 دولار كرسوم ترخيص ور��وم خدمة للمعدات للمصدر في الولايات المتحدة الأمريكية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"IWPL imported sensors from Watches Inc. that is based in USA.","translation":"استوردت شركة IWPL مستشعرات من شركة Watches Inc. ومقرها الولايات المتحدة الأمريكية.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"These sensors as assembled onto the circuit boards of the smart watches and form a core component of the watch.","translation":"يتم تجميع هذه المستشعرات على اللوحات الأم للساعات الذكية وتشكل مكونًا أساسيًا للساعة.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"Each sensor is imported at $10 per unit.","translation":"يتم استيراد كل مستشعر بسعر 10 دولارات للوحدة.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Subsequently, following IWPL’s plans to increase its production capacity from 5,000 watches to 20,000 watches, it was decided that revised price for each sensor would be $8 per unit.","translation":"في وقت لاحق، بعد خطط شركة IWPL لزيادة طاقتها الإنتاجية من 5000 ساعة إلى 20000 ساعة، تقرر أن السعر المعدل لكل مستشعر سيكون 8 دولارات للوحدة.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"When imports at the reduced price were effected, the Department rejected the transaction value stating that the price was influenced by the relationship between the said parties.","translation":"عندما تم تنفيذ الواردات بالسعر المخفض، رفضت الإدارة قيمة المعاملة مشيرة إلى أن السعر تأثر بالعلاقة بين الأطراف المذكورة.","target_lang":"ar","domain":"legal","complexity":"complex"}
+{"en":"Until last year, IWPL was collaborating with OSoft Private Limited (OSPL) for its software requirements that are installed within the smartwatches.","translation":"حتى العام الماضي، كانت شركة IWPL تتعاون مع شركة OSoft Private Limited (OSPL) لتلبية متطلباتها من البرامج التي يتم تثبيتها داخل الساعات الذكية.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"Therefore, after few rounds of negotiation, IWPL recently acquired OSPL for ₹20 crores.","translation":"لذلك، بعد جولات قليلة من المفاوضات، استحوذت شركة IWPL مؤخرًا على شركة OSPL مقابل 20 كرور روبية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The operations of OSPL will continue as before.","translation":"ستستمر عمليات OSPL كما كانت من قبل.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"All the software developed by OSPL will be used exclusively in smartwatches manufactured by IWPL.","translation":"سيتم استخدام جميع البرامج التي طورتها OSPL حصريًا في الساعات الذكية التي تصنعها شركة IWPL.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"These applications that can increase the efficiency and utility of its smart watches.","translation":"هذه التطبيقات التي يمكن أن تزيد من كفاءة وفائدة ساعاتها الذكية.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"Recently the software engineering team that integrated with IWPL developed a navigation application that helps the user navigate required routes as well as suggest alternate routes to avoid traffic.","translation":"في الآونة الأخيرة، قام فريق هندسة البرمجيات الذي تم دمجه مع شركة IWPL بتطوير تطبيق للملاحة يساعد المستخدم على التنقل في الطرق المطلوبة بالإضافة إلى اقتراح طرق بديلة لتجنب حركة المرور.","target_lang":"ar","domain":"technical","complexity":"complex"}
+{"en":"The smartwatch series that included this navigation application saw a spurt in sales due to this feature, giving IWPL a competitive advantage over its rivals.","translation":"شهدت سلسلة الساعات الذكية التي تضمنت تطبيق الملاحة هذا زيادة في المبيعات بسبب هذه الميزة، مما منح شركة IWPL ميزة تنافسية على منافسيها.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"Which of the following techniques may be useful in resolving the problem of delay in delivery of components from the store to the assembly line?","translation":"أي من التقنيات التالية قد يكون مفيدًا في حل مشكلة التأخير في تسليم المكونات من المتجر إلى خط التجميع؟","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"By improving the process for timely availability of the electronic components to the assembly line, which of the components of Overall Equipment Effectiveness (OEE) is impacted?","translation":"من خلال تحسين عملية التوافر في الوقت المناسب للمكونات الإلكترونية لخط التجميع، ما هو المكون من إجمالي فعالية المعدات (OEE) الذي يتأثر؟","target_lang":"ar","domain":"technical","complexity":"complex"}
+{"en":"B3D is considering its strategy for inventory management.","translation":"تدرس B3D استراتيجيتها لإدارة المخزون.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Given the information in the case study about the lead times, availability of suppliers and negotiating powers with suppliers, which of the following inventory management methodologies can the company follow for these products?","translation":"بالنظر إلى المعلومات الواردة في دراسة الحالة حول المهل الزمنية وتوافر الموردين وقدرات التفاوض مع الموردين، ما هي منهجيات إدارة المخزون التالية التي يمكن للشركة اتباعها لهذه المنتجات؟","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"Process innovation and re-engineering achieved through the use of 3D printing technology.","translation":"ابتكار العمليات وإعادة هندستها يتحقق من خلال استخدام تقنية الطباعة ثلاثية الأبعاد.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The net present value of the project in Pune using the certainty equivalent technique would be: ` 2.60 crores","translation":"ستكون القيمة الحالية الصافية للمشروع في بيون باستخدام تقنية المكافئ المؤكد: ` 2.60 كرور.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The stand alone price for the lease component represents 80% of the total estimated stand alone prices.","translation":"يمثل السعر المستقل لعنصر الإيجار 80٪ من إجمالي الأسعار المستقلة المقدرة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The fees for technical services will not be allowed as a deductible expenditure for the Assessment Year 2024-25.","translation":"لن يُسمح برسوم الخدمات الفنية كمصروف قابل للخصم للسنة التقديرية 2024-25.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"B3D wants to ensure that its business model has a competitive advantage over its rivals.","translation":"تريد B3D التأكد من أن نموذج أعمالها يتمتع بميزة تنافسية على منافسيها.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"DEVELOP Osterwalder’s Business Model Canvas to help the management understand the key elements of its business model.","translation":"قم بتطوير نموذج عمل أوسترفالدر لمساعدة الإدارة على فهم العناصر الأساسية لنموذج أعمالها.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"ADVISE the appropriate accounting treatment for the research and development costs incurred by Bhavna to make construction process more efficient that will consequently result in future cost savings.","translation":"انصح بالمعالجة المحاسبية المناسبة لتكاليف البحث والتطوير التي تكبدتها بهافنا لجعل عملية البناء أكثر كفاءة مما سيؤدي بالتالي إلى توفير التكاليف في المستقبل.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"B3D is targeting low-income customer segment currently existing in the real estate market.","translation":"تستهدف B3D شريحة العملاء من ذوي الدخل المنخفض الموجودة حاليًا في سوق العقارات.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"B3D is in the start up stage with product-market FIT stage.","translation":"B3D في مرحلة البدء مع مرحلة ملاءمة المنتج للسوق.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Inventory to stock for construction materials like cement and steel while Just in Time purchasing for materials like bricks and glass.","translation":"المخزون للمواد الإنشائية مثل الأسمنت والفولاذ بينما الشراء في الوقت المناسب للمواد مثل الطوب والزجاج.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Process innovation and re-engineering achieved through the use of 3D printing technology.","translation":"ابتكار العمليات وإعادة هندستها يتحقق من خلال استخدام تقنية الطباعة ثلاثية الأبعاد.","target_lang":"ar","domain":"technical","complexity":"moderate"}
+{"en":"The stand alone price for the lease component represents 80% of the total estimated stand alone prices.","translation":"يمثل السعر المستقل لعنصر الإيجار 80٪ من إجمالي الأسعار المستقلة المقدرة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The fees for technical services will not be allowed as a deductible expenditure for the Assessment Year 2024-25.","translation":"لن يُسمح برسوم الخدمات الفنية كمصروف قابل للخصم للسنة التقديرية 2024-25.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The project was completed on April 30, 2023.","translation":"اكتمل المشروع في 30 أبريل 2023.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"TAPL plans to offer a new segment of seats in its aircraft: “premium economy,” which combines the benefits of premium flying at affordable rates.","translation":"تخطط TAPL لتقديم شريحة جديدة من المقاعد في طائراتها: \"الدرجة الاقتصادية المميزة\"، والتي تجمع بين مزايا الطيران المتميز بأسعار معقولة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"TAPL will have its main operational hub in Mumbai.","translation":"سيكون لدى TAPL مركزها التشغيلي الرئيسي في مومباي.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Power Group Limited (PGL) is headquartered in Mumbai, India.","translation":"يقع المقر الرئيسي لشركة Power Group Limited (PGL) في مومباي، الهند.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The Indian economy is considered one of the fastest-growing economies.","translation":"يعتبر الاقتصاد الهندي من أسرع الاقتصادات نموًا.","target_lang":"ar","domain":"economy","complexity":"simple"}
+{"en":"An organization integrating CSR into their business strategy is good for business.","translation":"إن دمج منظمة للمسؤولية الاجتماعية للشركات في استراتيجية أعمالها أمر جيد للأعمال.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"There are many environmental benefits such as non-usage of pesticides and chemicals would positively impact the soil condition thereby improving production, saving of natural resources especially water.","translation":"هناك العديد من الفوائد البيئية مثل عدم استخدام المبيدات الحشرية والمواد الكيميائية التي من شأنها أن تؤثر إيجاباً على حالة التربة وبالتالي تحسين الإنتاج، وتوفير الموارد الطبيعية وخاصة المياه.","target_lang":"ar","domain":"environmental","complexity":"complex"}
+{"en":"This offers Company’s employees the opportunity to explore, learn, and actively participate in combating environmental issues, including conventional cotton.","translation":"يوفر هذا لموظفي الشركة الفرصة للاستكشاف والتعلم والمشاركة الفعالة في مكافحة القضايا البيئية، بما في ذلك القطن التقليدي.","target_lang":"ar","domain":"environmental","complexity":"moderate"}
+{"en":"Making changes that are advantageous for the environment is turning out to be economically beneficial for the Company.","translation":"تبين أن إجراء تغييرات مفيدة للبيئة مفيد اقتصادياً للشركة.","target_lang":"ar","domain":"economic","complexity":"moderate"}
+{"en":"Affects ecological surroundings","translation":"يؤثر على البيئة المحيطة.","target_lang":"ar","domain":"environmental","complexity":"simple"}
+{"en":"HotSip Limited stands as a distinguished Indian company renowned for its expertise in the marketing and retailing of specialty tea products nationwide.","translation":"تعتبر شركة HotSip Limited شركة هندية مرموقة تشتهر بخبرتها في تسويق وتجارة منتجات الشاي المتخصصة على مستوى البلاد.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"These employees are deployed across a vast network of 19,767 company-operated and licensed stores strategically located across the country.","translation":"يتم نشر هؤلاء الموظفين عبر شبكة واسعة تضم 19767 متجراً تديرها الشركة ومرخصة وتقع في مواقع استراتيجية في جميع أنحاء البلاد.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Their product mix includes handcrafted high-quality/ premium priced tea, a variety of fresh food items and other beverages.","translation":"تشمل مجموعة منتجاتهم الشاي المصنوع يدوياً عالي الجودة / المميز، ومجموعة متنوعة من المواد الغذائية الطازجة والمشروبات الأخرى.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"As a listed entity, the Company adheres to stringent financial reporting standards, particularly those outlined in the Indian Accounting Standards (Ind AS).","translation":"بصفتها كيانًا مدرجًا، تلتزم الشركة بمعايير صارمة لإعداد التقارير المالية، وخاصة تلك الموضحة في معايير المحاسبة الهندية (Ind AS).","target_lang":"ar","domain":"finance","complexity":"complex"}
+{"en":"These standards serve as the guiding framework for the preparation and presentation of the Company's financial statements, ensuring transparency, comparability, and accuracy in financial reporting.","translation":"تُعد هذه المعايير بمثابة الإطار التوجيهي لإعداد وعرض البيانات المالية للشركة، مما يضمن الشفافية وقابلية المقارنة والدقة في إعداد التقارير المالية.","target_lang":"ar","domain":"finance","complexity":"complex"}
+{"en":"HotSip’s brand equity is built on selling the finest quality tea and related products, and by providing each customer a unique “HotSip Experience”, which is derived from supreme customer service, clean and well-maintained stores that reflect the culture of the communities in which they operate, thereby building a high degree of customer loyalty with a cult following.","translation":"تعتمد قيمة علامة HotSip التجارية على بيع أجود أنواع الشاي والمنتجات ذات الصلة، وتوفير ","target_lang":"ar","domain":"general","complexity":"moderate"}
+{"en":"The industry experienced a major slowdown in the recent past due to the advent of COVID 19 and changing consumer tastes, with the industry revenue declining 6.6% to INR 1,800 crores.","translation":"شهدت الصناعة تباطؤاً كبيراً في الآونة الأخيرة بسبب ظهور كوفيد-19 وتغير أذواق المستهلكين، مع انخفاض إيرادات الصناعة بنسبة 6.6٪ لتصل إلى 1800 كرور روبية هندية.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"Due to the economic disruptions, consumers spent less on luxuries like eating out, choosing to purchase low-price items instead of high-priced tea drinks due to shrinking budgets.","translation":"بسبب الاضطرابات الاقتصادية، أنفق المستهلكون أقل على الكماليات مثل تناول الطعام بالخارج، واختاروا شراء سلع منخفضة السعر بدلاً من مشروبات الشاي باهظة الثمن بسبب تقلص الميزانيات.","target_lang":"ar","domain":"economic","complexity":"moderate"}
+{"en":"The industry grew at a low annualized average growth rate of 0.9% from 20X1 till 20X3 with current industry revenues at INR 1,900 44.2 INTEGRATED BUSINESS SOLUTIONS crores.","translation":"نمَت الصناعة بمعدل نمو سنوي منخفض يبلغ 0.9٪ من عام 20X1 حتى عام 20X3، مع إيرادات الصناعة الحالية البالغة 1900 كرور روبية هندية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The industry is now forecasted to grow at an annualized rate of 3.9% over the next five years, with a potential to reach INR 3,000 crores revenues.","translation":"من المتوقع الآن أن تنمو الصناعة بمعدل سنوي قدره 3.9٪ على مدى السنوات الخمس المقبلة، مع إمكانية الوصول إلى إيرادات تبلغ 3000 كرور روبية هندية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"HotSip dominates the industry with a market share of 46.7%, DrinkTea Brand with 24.6% and other competitors like Donald’s tea, HomeTea, etc. taking the rest.","translation":"تهيمن HotSip على الصناعة بحصة سوقية تبلغ 46.7٪، وعلامة DrinkTea التجارية بنسبة 24.6٪، والمنافسين الآخرين مثل Donald’s tea و HomeTea وما إلى ذلك، الذين يأخذون الباقي.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"This industry is in a mature stage with a medium level concentration.","translation":"هذه الصناعة في مرحلة النضج مع مستوى تركيز متوسط.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The industry’s demand for premium tea and snack products are mainly driven by a number of factors which include disposable income, per capita tea consumption, attitudes towards health, world pricing of tea and demographics.","translation":"يعتمد الطلب على منتجات الشاي والوجبات الخفيفة الممتازة في هذه الصناعة بشكل أساسي على عدد من العوامل التي تشمل الدخل المتاح، واستهلاك الشاي للفرد، والمواقف تجاه الصحة، والتسعير العالمي للشاي، والتركيبة السكانية.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"During the economic disruption, the decline in household disposable income due to increased unemployment and stagnant wages, caused a downward pressure on the revenue and profitability margins in the industry.","translation":"خلال الاضطراب الاقتصادي، تسبب الانخفاض في الدخل المتاح للأسر بسبب زيادة البطالة وركود الأجور، في ضغط هبوطي على الإيرادات وهوامش الربح في الصناعة.","target_lang":"ar","domain":"economic","complexity":"complex"}
+{"en":"Another crucial factor for analyzing the demand in the industry is the per capita tea consumption where the increase in tea consumption increases the revenue of team and snack shops.","translation":"عامل حاسم آخر لتحليل الطلب في الصناعة هو استهلاك الشاي للفرد حيث يؤدي ارتفاع استهلاك الشاي إلى زيادة إيرادات متاجر الشاي والوجبات الخفيفة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Facing risk in UK jurisdiction?","translation":"هل تواجه خطرًا في نطاق المملكة المتحدة القضائي؟","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The company plans to use Pareto’s analysis.","translation":"تخطط الشركة لاستخدام تحليل باريتو.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Compliance risk is the potential damage businesses face when they fail to comply with industry standards, laws, and regulations.","translation":"خطر الامتثال هو الضرر المحتمل الذي تواجهه الشركات عندما تفشل في الامتثال لمعايير الصناعة والقوانين واللوائح.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The Pareto Principle is a concept that specifies that 80% of consequences come from 20% of the causes.","translation":"مبدأ باريتو هو مفهوم ينص على أن 80٪ من العواقب تأتي من 20٪ من الأسباب.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"In a general sense, it means that a few products/ services can make up most of the value of an entity.","translation":"بالمعنى العام، هذا يعني أن عددًا قليلاً من المنتجات/الخدمات يمكن أن يشكل معظم قيمة الكيان.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The Pareto Principle can be applied in a wide range of areas such as manufacturing, management, and human resources.","translation":"يمكن تطبيق مبدأ باريتو في مجموعة واسعة من المجالات مثل التصنيع والإدارة والموارد البشرية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The Denial of Service incidents are the most common cyber incidents encountered by the Company.","translation":"تعتبر حوادث رفض الخدمة هي حوادث الإنترنت الأكثر شيوعًا التي تواجهها الشركة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The Company must allocate resources to mitigate these threats.","translation":"يجب على الشركة تخصيص الموارد للتخفيف من هذه التهديدات.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The email address was the common data that got leaked.","translation":"كان عنوان البريد الإلكتروني هو البيانات الشائعة التي تم تسريبها.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Ind AS 37 applies to the accounting for provisions, contingent liabilities and contingent assets.","translation":"ينطبق المعيار المحاسبي الدولي 37 على المحاسبة عن المخصصات والالتزامات المحتملة والأصول المحتملة.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"A provision is recognised when a present obligation as a result of a past event exists.","translation":"يتم الاعتراف بالمخصص عندما يوجد التزام حالي نتيجة لحدث ماض.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"The Company should disclose a contingent liability regarding the amount of estimated GST liability.","translation":"يجب على الشركة الإفصاح عن التزام محتمل فيما يتعلق بمبلغ التزام ضريبة السلع والخدمات المقدر.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Mr. P has a flourishing practice spanning in areas of auditing, taxation, and consultancy.","translation":"يمتلك السيد P ممارسة مزدهرة تمتد في مجالات التدقيق والضرائب والاستشارات.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"He had heard that redemption for certain types of mutual fund investments is now going to attract increased income tax payouts.","translation":"لقد سمع أن استرداد أنواع معينة من استثمارات صناديق الاستثمار المشتركة سيجذب الآن مدفوعات ضريبة الدخل المتزايدة.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"Mr. P had an impressive investment portfolio of around ` 50 crores in various mutual funds.","translation":"كان لدى السيد P محفظة استثمارية رائعة تبلغ حوالي 50 كرور روبية في صناديق استثمار مشتركة مختلفة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"He was planning to redeem his entire mutual fund investment portfolio in month of October 2023.","translation":"كان يخطط لاسترداد محفظته الاستثمارية الكاملة في صناديق الاستثمار المشتركة في شهر أكتوبر 2023.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Debt funds invest predominantly in government and high-grade corporate bonds.","translation":"تستثمر صناديق الديون في الغالب في السندات الحكومية وسندات الشركات عالية الجودة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"He is already 65 and wants to spend quality time in scenic beauty of Goa.","translation":"يبلغ من العمر 65 عامًا بالفعل ويريد قضاء وقت ممتع في جمال غوا الخلاب.","target_lang":"ar","domain":"general","complexity":"simple"}
+{"en":"The non-resident owner of villa had acquired this ancestral property through registered will of his late father.","translation":"حصل المالك غير المقيم للفيلا على هذه الملكية الموروثة من خلال وصية مسجلة لوالده الراحل.","target_lang":"ar","domain":"business","complexity":"complex"}
+{"en":"Proceeds can be repatriated using NRO account subject to certain restrictions in a financial year.","translation":"يمكن ترحيل العائدات باستخدام حساب NRO مع مراعاة قيود معينة في السنة المالية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Short-term capital gains would arise on redemption of units of this fund.","translation":"ستنشأ مكاسب رأسمالية قصيرة الأجل عند استرداد وحدات هذا الصندوق.","target_lang":"ar","domain":"finance","complexity":"moderate"}
+{"en":"ADB New Energy Green Fund is an equity-oriented fund.","translation":"صندوق ADB New Energy Green هو صندوق موجه نحو الأسهم.","target_lang":"ar","domain":"finance","complexity":"simple"}
+{"en":"Such short-term capital gains of equity-oriented funds would be taxable @15% u/s 111A of Income-tax Act, 1961.","translation":"ستخضع هذه المكاسب الرأسمالية قصيرة الأجل للصناديق الموجهة نحو الأسهم للضريبة بنسبة 15٪ بموجب المادة 111A من قانون ضريبة الدخل لعام 1961.","target_lang":"ar","domain":"finance","complexity":"complex"}
+{"en":"However, long term capital gains would arise on redemption of units of this fund as holding period would be more than 12 months.","translation":"ومع ذلك، ستنشأ مكاسب رأسمالية طويلة الأجل عند استرداد وحدات هذا الصندوق حيث ستكون فترة الاحتفاظ أكثر من 12 شهرًا.","target_lang":"ar","domain":"finance","complexity":"moderate"}
+{"en":"CA M should inform Mr. P that there is no change in taxation pertaining to redemption of his investment portfolio.","translation":"يجب على المحاسب القانوني م إبلاغ السيد بي بأنه لا يوجد تغيير في الضرائب المتعلقة باسترداد محفظته الاستثمارية.","target_lang":"ar","domain":"finance","complexity":"moderate"}
+{"en":"Finance Act, 2023 has introduced new section 50AA.","translation":"قدم قانون المالية لعام 2023 قسمًا جديدًا 50AA.","target_lang":"ar","domain":"finance","complexity":"simple"}
+{"en":"Specified Mutual Fund is a mutual fund which invests not more than 35% of its total proceeds in the equity shares of domestic companies.","translation":"صندوق الاستثمار المشترك المحدد هو صندوق است��مار مشترك يستثمر ما لا يزيد عن 35٪ من إجمالي عائداته في الأسهم العادية للشركات المحلية.","target_lang":"ar","domain":"finance","complexity":"moderate"}
+{"en":"As per section 6(5) of the FEMA, 1999, a person resident outside India may hold, own, transfer or invest in Indian currency.","translation":"وفقًا للمادة 6 (5) من قانون إدارة الصرف الأجنبي لعام 1999، يجوز للشخص المقيم خارج الهند أن يحتفظ بالعملة الهندية أو يمتلكها أو يحولها أو يستثمر فيها.","target_lang":"ar","domain":"legal","complexity":"complex"}
+{"en":"The article underlined that India has become home to many such start-ups.","translation":"أكدت المقالة أن الهند أصبحت موطنًا للعديد من الشركات الناشئة.","target_lang":"ar","domain":"news","complexity":"simple"}
+{"en":"Space technology is also helping commercial fishing fleets in tracking their catch by sending images back to Earth.","translation":"تساعد تكنولوجيا الفضاء أيضًا أساطيل الصيد التجارية في تتبع صيدها عن طريق إرسال صور إلى الأرض.","target_lang":"ar","domain":"technology","complexity":"moderate"}
+{"en":"Start-ups are mushrooming in different sectors of India’s economy.","translation":"تنتشر الشركات الناشئة في مختلف قطاعات الاقتصاد الهندي.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Start-ups are being envisioned as the spine of new India.","translation":"يُنظر إلى الشركات الناشئة على أنها العمود الفقري للهند الجديدة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"GrowFine is an ed-tech start-up incorporated as a private company in April 2023.","translation":"GrowFine هي شركة ناشئة في مجال التكنولوجيا التعليمية تأسست كشركة خاصة في أبريل 2023.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"The company had launched its products in year 2023-24 itself and had a turnover of ` 20 crores.","translation":"أطلقت الشركة منتجاتها في عام 2023-24 وحققت حجم مبيعات قدره 20 كرور روبية.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Start-ups not only need finance but they also require favourable and conducive eco system to grow.","translation":"لا تحتاج الشركات الناشئة إلى التمويل فحسب، بل تتطلب أيضًا نظامًا بيئيًا مواتياً ومناسبًا للنمو.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Employee stock option plans provide a chance to employees to become shareholders in the company.","translation":"توفر خطط خيارات أسهم الموظفين فرصة للموظفين ليصبحوا مساهمين في الشركة.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"GrowFine is planning to merge another start-up company engaged in similar line of activity.","translation":"تخطط GrowFine لدمج شركة ناشئة أخرى تعمل في خط مماثل من النشاط.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"Valuation of start-ups is often required for bringing in investments.","translation":"غالبًا ما يكون تقييم الشركات الناشئة مطلوبًا لجلب الاستثمارات.","target_lang":"ar","domain":"business","complexity":"moderate"}
+{"en":"The value of a start-up is dependent upon its future growth prospects.","translation":"تعتمد قيمة الشركة الناشئة على آفاق نموها المستقبلية.","target_lang":"ar","domain":"business","complexity":"simple"}
+{"en":"Start-ups also depend upon many rounds of funding.","translation":"تعتمد الشركات الناشئة أيضًا على جولات عديدة من التمويل.","target_lang":"ar","domain":"business","complexity":"simple"}
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